1 | State Individual Income Tax Rates, As of January 1, 2014 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
2 | Type of Tax Return | Rates | Brackets | Standard Deduction | Personal Exemptions | Deduct Federal Tax Payment on State Return? | Local Income Taxes Added? | ||
3 | |||||||||
4 | Per Filer | Per Depen-dent | |||||||
5 | Alabama (a, f) | ||||||||
6 | Single | 2% | > | $0 | $2,500 (b) | $1,500 | $1,000 (b) | Yes | Yes (h) |
7 | 4% | > | $500 | ||||||
8 | 5% | > | $3,000 | ||||||
9 | Couple | 2% | > | $0 | $7,500 (b) | $1,500 | $1,000 (b) | ||
10 | 4% | > | $1,000 | ||||||
11 | 5% | > | $6,000 | ||||||
12 | Sources: State income tax form, CCH State Tax Handbook, Ala. Code § 40-18-5, -15, -19 (2014). | ||||||||
13 | |||||||||
14 | Alaska | ||||||||
15 | All | None | n.a. | n.a. | n.a. | n.a. | n.a. | ||
16 | |||||||||
17 | Arizona | ||||||||
18 | Single | 2.59% | > | $0 | $4,945 | $2,100 | $2,300 (g) | No | No |
19 | 2.88% | > | $10,000 | ||||||
20 | 3.36% | > | $25,000 | ||||||
21 | 4.24% | > | $50,000 | ||||||
22 | 4.54% | > | $150,000 | ||||||
23 | Couple | 2.59% | > | $0 | $9,883 | $4,200 | $2,300 (g) | ||
24 | 2.88% | > | $20,000 | ||||||
25 | 3.36% | > | $50,000 | ||||||
26 | 4.24% | > | $100,000 | ||||||
27 | 4.54% | > | $300,000 | ||||||
28 | Sources: State income tax form, CCH State Tax Handbook, Ariz. Rev. Stat. Ann. § 43-1011, -1023, -1043 (2014). | ||||||||
29 | |||||||||
30 | Arkansas (d, e) | ||||||||
31 | Single | 1% | > | $0 | $2,000 | $26 (r) | $26 (r) | No | Yes (h) |
32 | 2.5% | > | $4,199 | ||||||
33 | 3.5% | > | $8,299 | ||||||
34 | 4.5% | > | $12,399 | ||||||
35 | 6% | > | $20,699 | ||||||
36 | 7% | > | $34,599 | ||||||
37 | Couple | 1% | > | $0 | $4,000 | $26 (r) | $26 (r) | ||
38 | 2.5% | > | $4,199 | ||||||
39 | 3.5% | > | $8,299 | ||||||
40 | 4.5% | > | $12,399 | ||||||
41 | 6% | > | $20,699 | ||||||
42 | 7% | > | $34,599 | ||||||
43 | Sources: State income tax form, CCH State Tax Handbook, Ark. Code Ann. § 26-51-201, -430, -501 (2014). | ||||||||
44 | |||||||||
45 | California (a, e) | ||||||||
46 | Single | 1.0% | > | $0 | $3,906 | $106 (r, s) | $326 (r, s) | No | No |
47 | 2.0% | > | $7,582 | ||||||
48 | 4.0% | > | $17,976 | ||||||
49 | 6.0% | > | $28,371 | ||||||
50 | 8.0% | > | $39,384 | ||||||
51 | 9.3% | > | $49,774 | ||||||
52 | 10.3% | > | $254,250 | ||||||
53 | 11.3% | > | $305,100 | ||||||
54 | 12.3% | > | $508,500 | ||||||
55 | 13.3% | > | $1,000,000 | ||||||
56 | Couple | 1.0% | > | $0 | $7,812 | $208 (r, s) | $326 (r, s) | ||
57 | 2.0% | > | $15,174 | ||||||
58 | 4.0% | > | $35,952 | ||||||
59 | 6.0% | > | $46,346 | ||||||
60 | 8.0% | > | $57,359 | ||||||
61 | 9.3% | > | $67,751 | ||||||
62 | 10.3% | > | $345,780 | ||||||
63 | 11.3% | > | $414,936 | ||||||
64 | 12.3% | > | $691,560 | ||||||
65 | 13.3% | > | $1,000,000 | ||||||
66 | Sources: State income tax form, State estimated income tax form, CCH State Tax Handbook, Cal. Revenue and Taxation Code § 17041, 17043, 17045, 17054, 17073.5 (2014). | ||||||||
67 | |||||||||
68 | Colorado | ||||||||
69 | Colorado | 4.63% of federal | n.a | n.a | n.a | No | No | ||
70 | taxable income | ||||||||
71 | Sources: State income tax form, CCH State Tax Handbook, Colo. Rev. Stat. § 39-22-104 (2014). | ||||||||
72 | |||||||||
73 | Connecticut (a, t) | ||||||||
74 | Single | 3.00% | > | $0 | n.a | $14,000 (u) | $0 | No | No |
75 | 5.00% | > | $10,000 | ||||||
76 | 5.50% | > | $50,000 | ||||||
77 | 6.00% | > | $100,000 | ||||||
78 | 6.50% | > | $200,000 | ||||||
79 | 6.70% | > | $250,000 | ||||||
80 | Couple | 3.00% | > | $0 | n.a | $24,000 (u) | $0 | ||
81 | 5.00% | > | $20,000 | ||||||
82 | 5.50% | > | $100,000 | ||||||
83 | 6.00% | > | $200,000 | ||||||
84 | 6.50% | > | $400,000 | ||||||
85 | 6.70% | > | $500,000 | ||||||
86 | Sources: State income tax form, CCH State Tax Handbook, Conn. Gen. Stat. § 12-700 (2014). | ||||||||
87 | |||||||||
88 | Delaware (v) | ||||||||
89 | Single | 2.2% | > | $2,000 | $3,250 | $110 (r) | $110 (r) | No | Yes (h) |
90 | 3.9% | > | $5,000 | ||||||
91 | 4.8% | > | $10,000 | ||||||
92 | 5.2% | > | $20,000 | ||||||
93 | 5.55% | > | $25,000 | ||||||
94 | 6.60% | > | $60,000 | ||||||
95 | Couple | 2.2% | > | $2,000 | $6,500 | $110 (r) | $110 (r) | ||
96 | 3.9% | > | $5,000 | ||||||
97 | 4.8% | > | $10,000 | ||||||
98 | 5.2% | > | $20,000 | ||||||
99 | 5.55% | > | $25,000 | ||||||
100 | 6.60% | > | $60,000 | ||||||
101 | Sources: State income tax form, CCH State Tax Handbook, Del. Code Ann. Tit. 30, § 1102, 1108, 1110 (2014). | ||||||||
102 | |||||||||
103 | Florida | ||||||||
104 | None | n.a | n.a | n.a | n.a | ||||
105 | |||||||||
106 | Georgia | ||||||||
107 | Single | 1% | > | $0 | $2,300 | $2,700 | $3,000 | No | No |
108 | 2% | > | $750 | ||||||
109 | 3% | > | $2,250 | ||||||
110 | 4% | > | $3,750 | ||||||
111 | 5% | > | $5,250 | ||||||
112 | 6% | > | $7,000 | ||||||
113 | Couple | 1% | > | $0 | $3,000 | $7,400 | $3,000 | ||
114 | 2% | > | $1,000 | ||||||
115 | 3% | > | $3,000 | ||||||
116 | 4% | > | $5,000 | ||||||
117 | 5% | > | $7,000 | ||||||
118 | 6% | > | $10,000 | ||||||
119 | Sources: State income tax form, CCH State Tax Handbook, Ga. Code Ann. § 48-7-20, -26, -27 (2014) | ||||||||
120 | |||||||||
121 | Hawaii (w) | ||||||||
122 | Single | 1.4% | > | $0 | $2,200 | $1,144 | $1,144 | No | No |
123 | 3.2% | > | $2,400 | ||||||
124 | 5.5% | > | $4,800 | ||||||
125 | 6.4% | > | $9,600 | ||||||
126 | 6.8% | > | $14,400 | ||||||
127 | 7.2% | > | $19,200 | ||||||
128 | 7.6% | > | $24,000 | ||||||
129 | 7.9% | > | $36,000 | ||||||
130 | 8.25% | > | $48,000 | ||||||
131 | 9% | > | $150,000 | ||||||
132 | 10% | > | $175,000 | ||||||
133 | 11% | > | $200,000 | ||||||
134 | Couple | 1.4% | > | $0 | $4,400 | $1,144 | $1,144 | ||
135 | 3.2% | > | $4,800 | ||||||
136 | 5.5% | > | $9,600 | ||||||
137 | 6.4% | > | $19,200 | ||||||
138 | 6.8% | > | $28,800 | ||||||
139 | 7.2% | > | $38,400 | ||||||
140 | 7.6% | > | $48,000 | ||||||
141 | 7.9% | > | $72,000 | ||||||
142 | 8.25% | > | $96,000 | ||||||
143 | 9% | > | $300,000 | ||||||
144 | 10% | > | $350,000 | ||||||
145 | 11% | > | $400,000 | ||||||
146 | Sources: State income tax form, CCH State Tax Handbook, Haw. Rev. Stat. § 235-2.4, 235-51, 235-54 (2014). | ||||||||
147 | |||||||||
148 | Idaho (e) | ||||||||
149 | Single | 1.6% | > | $0 | $6,200 | $3,900 | $3,900 | No | No |
150 | 3.6% | > | $1,408 | ||||||
151 | 4.1% | > | $2,817 | ||||||
152 | 5.1% | > | $4,226 | ||||||
153 | 6.1% | > | $5,635 | ||||||
154 | 7.1% | > | $7,044 | ||||||
155 | 7.4% | > | $10,567 | ||||||
156 | Couple | 1.6% | > | $0 | $12,400 | $3,900 | $3,900 | ||
157 | 3.6% | > | $2,817 | ||||||
158 | 4.1% | > | $5,635 | ||||||
159 | 5.1% | > | $8,453 | ||||||
160 | 6.1% | > | $11,271 | ||||||
161 | 7.1% | > | $14,089 | ||||||
162 | 7.4% | > | $21,136 | ||||||
163 | Sources: State income tax form, CCH State Tax Handbook, Idaho State Tax Commission, Idaho Code Ann. 63-3022, 3022N, 3024 (2014). | ||||||||
164 | |||||||||
165 | Illinois | ||||||||
166 | 5% of federal | n.a | $2,125 | $2,125 | No | No | |||
167 | adjusted gross income | ||||||||
168 | with modification | ||||||||
169 | Sources: State income tax form, CCH State Tax Handbook, Ill. Comp. Stat. 5/201(b)(5), 5/203, 5/204 (2014). | ||||||||
170 | |||||||||
171 | Indiana | ||||||||
172 | 3.4% of federal | n.a | $1,000 | $1,500 (x) | No | Yes (h) | |||
173 | adjusted gross income | ||||||||
174 | with modification | ||||||||
175 | Sources: State income tax form and instructions, CCH State Tax Handbook, Ind. Code 6-3-2-1, 6-3-1-3.5 (2014). | ||||||||
176 | |||||||||
177 | Iowa (f) | ||||||||
178 | Single | 0.36% | > | $0 | $1,900 | $40 (a)(r) | $40 (a)(r) | Yes | Yes (h) |
179 | 0.72% | > | $1,515 | ||||||
180 | 2.43% | > | $3,030 | ||||||
181 | 4.50% | > | $6,060 | ||||||
182 | 6.12% | > | $13,635 | ||||||
183 | 6.48% | > | $22,725 | ||||||
184 | 6.80% | > | $30,300 | ||||||
185 | 7.92% | > | $45,450 | ||||||
186 | 8.98% | > | $68,175 | ||||||
187 | Couple | 0.36% | > | $0 | $4,670 | $40 (a)(r) | $40 (a)(r) | ||
188 | 0.72% | > | $1,515 | ||||||
189 | 2.43% | > | $3,030 | ||||||
190 | 4.50% | > | $6,060 | ||||||
191 | 6.12% | > | $13,635 | ||||||
192 | 6.48% | > | $22,725 | ||||||
193 | 6.80% | > | $30,300 | ||||||
194 | 7.92% | > | $45,450 | ||||||
195 | 8.98% | > | $68,175 | ||||||
196 | Sources: State income tax form, CCH State Tax Handbook, Iowa Department of Revenue 2013 Tax Rate Update, Iowa Code 422.9, 422.12 (2014). | ||||||||
197 | |||||||||
198 | Kansas | ||||||||
199 | Single | 2.7% | > | $0 | $3,000 | $2,250 | $2,250 | No | No |
200 | 4.80% | > | $15,000 | ||||||
201 | Couple | 2.70% | > | $0 | $9,000 | $2,250 | $2,250 | ||
202 | 4.80% | > | $30,000 | ||||||
203 | Sources: Kan. Stat. Ann. § 79-32, -110 (2014). | ||||||||
204 | |||||||||
205 | Kentucky | ||||||||
206 | Single | 2% | > | $0 | $2,360 | $20 (r) | $20 (r) | No | Yes (h) |
207 | 3% | > | $3,000 | ||||||
208 | 4% | > | $4,000 | ||||||
209 | 5% | > | $5,000 | ||||||
210 | 5.8% | > | $8,000 | ||||||
211 | 6% | > | $75,000 | ||||||
212 | Couple | 2% | > | $0 | $2,360 | $20 (r) | $20 (r) | ||
213 | 3% | > | $3,000 | ||||||
214 | 4% | > | $4,000 | ||||||
215 | 5% | > | $5,000 | ||||||
216 | 5.8% | > | $8,000 | ||||||
217 | 6% | > | $75,000 | ||||||
218 | Sources: State income tax form, CCH State Tax Handbook, Ky. Rev. Stat. Ann. 141.020, 141.081 (2014). | ||||||||
219 | |||||||||
220 | Louisiana (f) | ||||||||
221 | Single | 2% | > | $0 | n.a. | $ 4,500 (n) | $1,000 | Yes | No |
222 | 4% | > | $12,500 | ||||||
223 | 6% | > | $50,000 | ||||||
224 | Couple | 2% | > | $0 | n.a. | $ 9,000 (n) | $1,000 | ||
225 | 4% | > | $25,000 | ||||||
226 | 6% | > | $100,000 | ||||||
227 | Sources: State income tax form, CCH State Tax Handbook, La. Rev. Stat. Ann. 47:32, 47:55, 47:294 (2014). | ||||||||
228 | |||||||||
229 | Maine (e) | ||||||||
230 | Single | 6.50% | > | $5,200 | $6,100 | $3,900 | $3,900 | No | No |
231 | 7.95% | > | $20,900 | ||||||
232 | Couple | 6.50% | > | $10,450 | $10,150 | $3,900 | $3,900 | ||
233 | 7.95% | > | $41,850 | ||||||
234 | Sources: State income tax form, CCH State Tax Handbook, See 36 Me. Rev. Stat. Ann. §5111 (2014). | ||||||||
235 | |||||||||
236 | Maryland | ||||||||
237 | Single | 2% | > | $0.00 | $2,000 (o) | $3,200 (y) | $3,200 (y) | No | Yes (h) |
238 | 3% | > | $1,000 | ||||||
239 | 4% | > | $2,000 | ||||||
240 | 4.75% | > | $3,000 | ||||||
241 | 5% | > | $100,000 | ||||||
242 | 5.25% | > | $125,000 | ||||||
243 | 5.5% | > | $150,000 | ||||||
244 | 5.75% | > | $250,000 | ||||||
245 | Couple | 2% | > | $0.00 | $4,000 (o) | $3,200 (y) | $3,200 (y) | ||
246 | 3% | > | $1,000 | ||||||
247 | 4% | > | $2,000 | ||||||
248 | 4.75% | > | $3,000 | ||||||
249 | 5% | > | $150,000 | ||||||
250 | 5.25% | > | $175,000 | ||||||
251 | 5.5% | > | $225,000 | ||||||
252 | 5.75% | > | $300,000 | ||||||
253 | Sources: State income tax form and instructions, CCH State Tax Handbook, Md. Code Ann., Tax-Gen 10-105, 10-211, 10-217 (2014). Note: Does not include significant local income taxes. | ||||||||
254 | |||||||||
255 | Mass. | ||||||||
256 | 5.20% | > | $0 | n.a. | $4,400 | $1,000 | No | No | |
257 | Sources: State income tax form, CCH State Tax Handbook, Massachusetts Department of Revenue, Mass. Regs. Code 830 CMR §62.4.1(5)(c)(3) (2014). | ||||||||
258 | The rate above applies to income from wages, interest and dividends. Mass. Imposes an additional 12% tax on capital gain income. | ||||||||
259 | Michigan | ||||||||
260 | 4.25% of federal | n.a. | $3,950 | n.a. | No | Yes (h) | |||
261 | adjusted gross income | ||||||||
262 | with modification | ||||||||
263 | Sources: State income tax form, CCH State Tax Handbook, Mich. Comp. Laws 206.51 (2014). | ||||||||
264 | |||||||||
265 | Minn. | ||||||||
266 | Single | 5.35% | > | $0 | $6,200 (p) | $ 3,900 (p) | $ 3,900 (p) | No | |
267 | 7.05% | > | $24,680 | ||||||
268 | 7.85% | > | $81,080 | ||||||
269 | 9.85% | > | $152,540 | ||||||
270 | Couple | 5.35% | > | $0 | $12,400 (p) | $ 3,900 (p) | $ 3,900 (p) | ||
271 | 7.05% | > | $36,080 | ||||||
272 | 7.85% | > | $143,350 | ||||||
273 | 9.85% | > | $254,240 | ||||||
274 | Sources: State income tax form, CCH State Tax Handbook, Minnesota Statute §290.06(2014) . | ||||||||
275 | |||||||||
276 | Mississippi | ||||||||
277 | Single | 3% | > | $0 | $2,300 | $6,000 | $1,500 | No | No |
278 | 4% | > | $5,000 | ||||||
279 | 5% | > | $10,000 | ||||||
280 | Couple | 3% | > | $0 | $4,600 | $12,000 | $1,500 | ||
281 | 4% | > | $5,000 | ||||||
282 | 5% | > | $10,000 | ||||||
283 | Sources: State income tax form, Miss. Code Ann. 27-7-5, -17, -21 (2014). | ||||||||
284 | |||||||||
285 | Missouri (f) | ||||||||
286 | Single | 1.5% | > | $0 | $6,200 | $2,100 | $1,200 | Yes (k) | Yes (h) |
287 | 2% | > | $1,000 | ||||||
288 | 2.5% | > | $2,000 | ||||||
289 | 3% | > | $3,000 | ||||||
290 | 3.5% | > | $4,000 | ||||||
291 | 4% | > | $5,000 | ||||||
292 | 4.5% | > | $6,000 | ||||||
293 | 5% | > | $7,000 | ||||||
294 | 5.5% | > | $8,000 | ||||||
295 | 6% | > | $9,000 | ||||||
296 | Couple | 1.5% | > | $0 | $12,400 | $4,200 | $1,200 | ||
297 | 2% | > | $1,000 | ||||||
298 | 2.5% | > | $2,000 | ||||||
299 | 3% | > | $3,000 | ||||||
300 | 3.5% | > | $4,000 | ||||||
301 | 4% | > | $5,000 | ||||||
302 | 4.5% | > | $6,000 | ||||||
303 | 5% | > | $7,000 | ||||||
304 | 5.5% | > | $8,000 | ||||||
305 | 6% | > | $9,000 | ||||||
306 | Sources: State income tax form, CCH State Tax Handbook, Mo. Rev. Stat. 143.011, 143.131, 143.151, 143.161, 143.171 (2014) | ||||||||
307 | |||||||||
308 | Montana (a, e, f) | ||||||||
309 | Single | 1% | > | $0 | $4,270 (aa) | $2,280 | $2,280 | Yes (k) | No |
310 | 2% | > | $2,800 | ||||||
311 | 3% | > | $4,900 | ||||||
312 | 4% | > | $7,400 | ||||||
313 | 5% | > | $10,100 | ||||||
314 | 6% | > | $13,000 | ||||||
315 | 6.9% | > | $16,700 | ||||||
316 | Couple | 1% | > | $0 | $8,540 (aa) | $2,280 | $2,280 | ||
317 | 2% | > | $2,800 | ||||||
318 | 3% | > | $4,900 | ||||||
319 | 4% | > | $7,400 | ||||||
320 | 5% | > | $10,100 | ||||||
321 | 6% | > | $13,000 | ||||||
322 | 6.9% | > | $16,700 | ||||||
323 | Sources: State income tax form, CCH State Tax Handbook, Mont. Code Ann. 15-30-2103, -2114, -2131, -2132 (2014). | ||||||||
324 | |||||||||
325 | Nebraska | ||||||||
326 | Single (ee) | 2.46% | > | $0 | $6,200 | $126 (r) | $126 (r) | No | No |
327 | 3.51% | > | $3,000 | ||||||
328 | 5.01% | > | $18,000 | ||||||
329 | 6.84% | > | $29,000 | ||||||
330 | Couple (ee) | 2.46% | > | $0 | $12,400 | $126 (r) | $126 (r) | ||
331 | 3.51% | > | $6,000 | ||||||
332 | 5.01% | > | $36,000 | ||||||
333 | 6.84% | > | $58,000 | ||||||
334 | Sources: State income tax form, Neb. Rev. Stat. §77-2715.02 (2014). | ||||||||
335 | |||||||||
336 | Nevada | ||||||||
337 | None | n.a | n.a | n.a | |||||
338 | |||||||||
339 | New Hampshire (c) | ||||||||
340 | Single | 5% | > | $0 | n.a. | $2,400 | n.a. | No | No |
341 | Couple | 5% | > | $0 | n.a. | $4,800 | n.a. | ||
342 | Sources: State income tax form, CCH State Tax Handbook, N.H. Rev. Stat. Ann. 77:1, 77:3, 77:5 (2014). | ||||||||
343 | |||||||||
344 | New Jersey | ||||||||
345 | Single | 1.4% | > | $0 | n.a. | $1,000 | $1,500 | No | Yes (h) |
346 | 1.75% | > | $20,000 | ||||||
347 | 3.5% | > | $35,000 | ||||||
348 | 5.525% | > | $40,000 | ||||||
349 | 6.37% | > | $75,000 | ||||||
350 | 8.97% | > | $500,000 | ||||||
351 | Couple | 1.40% | > | $0 | n.a. | $1,000 | $1,500 | ||
352 | 1.75% | > | $20,000 | ||||||
353 | 2.45% | > | $50,000 | ||||||
354 | 3.50% | > | $70,000 | ||||||
355 | 5.525% | > | $80,000 | ||||||
356 | 6.37% | > | $150,000 | ||||||
357 | 8.97% | > | $500,000 | ||||||
358 | Sources: State income tax form, CCH State Tax Handbook, N.J. Stat. Ann. 54A:2-1, 54A:3-1 (2014). | ||||||||
359 | |||||||||
360 | New Mexico | ||||||||
361 | Single | 1.7% | > | $0 | $6,200 | $3,900 | $3,900 | No | No |
362 | 3.2% | > | $5,500 | ||||||
363 | 4.7% | > | $11,000 | ||||||
364 | 4.9% | > | $16,000 | ||||||
365 | Couple | 1.7% | > | $0 | $12,400 | $3,900 | $3,900 | ||
366 | 3.2% | > | $8,000 | ||||||
367 | 4.7% | > | $16,000 | ||||||
368 | 4.9% | > | $24,000 | ||||||
369 | Sources: State income tax form, CCH State Tax Handbook, N.M. Stat. 7-2-2, -7 (2014). | ||||||||
370 | |||||||||
371 | New York | ||||||||
372 | Single (ff) | 4% | > | $0 | $7,700 (gg) | n.a. | $1,000 | No | Yes (h) |
373 | 4.5% | > | $8,200 | ||||||
374 | 5.25% | > | $11,300 | ||||||
375 | 5.9% | > | $13,350 | ||||||
376 | 6.45% | > | $20,550 | ||||||
377 | 6.65% | > | $77,150 | ||||||
378 | 6.85% | > | $205,850 | ||||||
379 | 8.82% | > | $1,029,250 | ||||||
380 | Couple (ff) | 4% | > | $0 | $15,400 (gg) | n.a. | $1,000 | ||
381 | 4.5% | > | $16,450 | ||||||
382 | 5.25% | > | $22,600 | ||||||
383 | 5.9% | > | $26,750 | ||||||
384 | 6.45% | > | $41,150 | ||||||
385 | 6.65% | > | $154,350 | ||||||
386 | 6.85% | > | $308,750 | ||||||
387 | 8.82% | > | $2,058,550 | ||||||
388 | Sources: State income tax form, CCH State Tax Handbook, N.Y. Tax Law 601, 614, 616 (2014). | ||||||||
389 | |||||||||
390 | North Carolina | ||||||||
391 | Single | 5.8% | > | $0 | $7,500 | n.a. | n.a. | No | No |
392 | Couple | 5.8% | > | $0 | $15,000 | n.a. | n.a. | ||
393 | Sources: State income tax form, CCH State Tax Handbook, N.C. Gen. Stat. 105-134.2, -134.6 (2014). | ||||||||
394 | |||||||||
395 | North Dakota (e) | ||||||||
396 | Single | 1.22% | > | $0 | $6,200 (bb) | $ 3,900 (bb) | $ 3,900 (bb) | No | No |
397 | 2.27% | > | $36,900 | ||||||
398 | 2.52% | > | $89,350 | ||||||
399 | 2.93% | > | $186,350 | ||||||
400 | 3.22% | > | $405,100 | ||||||
401 | Couple | 1.22% | > | $0 | $12,400 (bb) | $ 3,900 (bb) | $ 3,900 (bb) | ||
402 | 2.27% | > | $73,800 | ||||||
403 | 2.52% | > | $148,850 | ||||||
404 | 2.93% | > | $226,850 | ||||||
405 | 3.22% | > | $405,100 | ||||||
406 | Sources: State income tax form and 2012 estimated tax schedule, CCH State Tax Handbook, N.D. Cent. Code 57-38-30.3 (2014). | ||||||||
407 | |||||||||
408 | Ohio (a, e) | ||||||||
409 | Single | 0.540% | > | $0 | n.a | $1,700 | $1,700 | No | Yes (h) |
410 | 1.070% | > | $5,200 | ||||||
411 | 2.150% | > | $10,400 | ||||||
412 | 2.690% | > | $15,650 | ||||||
413 | 3.220% | > | $20,900 | ||||||
414 | 3.760% | > | $41,700 | ||||||
415 | 4.300% | > | $83,350 | ||||||
416 | 4.990% | > | $104,250 | ||||||
417 | 5.392% | > | $208,500 | ||||||
418 | Couple | 0.540% | > | $0 | n.a | $1,700 | $1,700 | ||
419 | 1.070% | > | $5,200 | ||||||
420 | 2.150% | > | $10,400 | ||||||
421 | 2.690% | > | $15,650 | ||||||
422 | 3.220% | > | $20,900 | ||||||
423 | 3.760% | > | $41,700 | ||||||
424 | 4.300% | > | $83,350 | ||||||
425 | 4.990% | > | $104,250 | ||||||
426 | 5.392% | > | $208,500 | ||||||
427 | Sources: State income tax form, CCH State Tax Handbook, Ohio Rev. Code Ann. 5747.02, 5747.022 (2014) | ||||||||
428 | |||||||||
429 | Oklahoma (a) | ||||||||
430 | Single | 0.5% | > | $0 | $5,950 (p) | $1,000 | $1,000 | No | No |
431 | 1% | > | $1,000 | ||||||
432 | 2% | > | $2,500 | ||||||
433 | 3% | > | $3,750 | ||||||
434 | 4% | > | $4,900 | ||||||
435 | 5% | > | $7,200 | ||||||
436 | 5.25% (cc) | > | $8,700 | ||||||
437 | Couple | 0.5% | > | $0 | $11,900 (p) | $1,000 | $1,000 | ||
438 | 1% | > | $2,000 | ||||||
439 | 2% | > | $5,000 | ||||||
440 | 3% | > | $7,500 | ||||||
441 | 4% | > | $9,800 | ||||||
442 | 5% | > | $12,200 | ||||||
443 | 5.25% (cc) | > | $15,000 | ||||||
444 | Sources: State income tax form, CCH State Tax Handbook, Okla. Stat. tit. 68, 2355, 2355.1A, 2358 (2014). | ||||||||
445 | |||||||||
446 | Oregon (a, e, f, j) | ||||||||
447 | Single | 5% | > | $0 | $2,025 | $188 (r) | $188 (r) | Yes (k) | Yes (h) |
448 | 7% | > | $3,300 | ||||||
449 | 9% | > | $8,250 | ||||||
450 | 9.9% | > | $125,000 | ||||||
451 | Couple | 5% | > | $0 | $4,055 | $188 (r) | $188 (r) | ||
452 | 7% | > | $6,500 | ||||||
453 | 9% | > | $16,300 | ||||||
454 | 9.9% | > | $250,000 | ||||||
455 | Sources: State income tax form, CCH State Tax Handbook, Or. Rev. Stat. 316.037, 316.085, 316.680, 316.695 (2014). | ||||||||
456 | |||||||||
457 | Pennsylvania | ||||||||
458 | 3.07% (hh) | > | $0 | n.a | n.a | n.a | No | Yes (h) | |
459 | |||||||||
460 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
461 | |||||||||
462 | Rhode Island (e) | ||||||||
463 | Single | 3.75% | > | $0 | $8,000 (dd) | $3,800 (dd) | $3,800 (dd) | No | No |
464 | 4.75% | > | $59,600 | ||||||
465 | 5.99% | > | $135,500 | ||||||
466 | Couple | 3.75% | > | $0 | $16,000 (dd) | $3,800 (dd) | $3,800 (dd) | ||
467 | 4.75% | > | $59,600 | ||||||
468 | 5.99% | > | $135,500 | ||||||
469 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
470 | |||||||||
471 | South Carolina (e) | ||||||||
472 | Single | 0% | > | $0 | $6,200 (p) | $ 3,900 (p) | $ 3,800 (p) | No | No |
473 | 3% | > | $2,880 | ||||||
474 | 4% | > | $5,760 | ||||||
475 | 5% | > | $8,640 | ||||||
476 | 6% | > | $11,520 | ||||||
477 | 7% | > | $14,400 | ||||||
478 | Couple | 0% | > | $0 | $12,400 (p) | $ 3,900 (p) | $ 3,800 (p) | ||
479 | 3% | > | $2,880 | ||||||
480 | 4% | > | $5,760 | ||||||
481 | 5% | > | $8,640 | ||||||
482 | 6% | > | $11,520 | ||||||
483 | 7% | > | $14,400 | ||||||
484 | Sources: State income tax form, CCH State Tax Handbook, 2014 Declaration of Estimated Tax from Individuals, Form SC1040-ES. | ||||||||
485 | |||||||||
486 | South Dakota | ||||||||
487 | None | n.a | n.a | n.a | |||||
488 | |||||||||
489 | Tenn.(c) | ||||||||
490 | Single | 6% | > | $0 | n.a | $1,250 | n.a | No | No |
491 | Couple | 6% | > | $0 | n.a | $2,500 | n.a. | No | No |
492 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
493 | |||||||||
494 | Texas | ||||||||
495 | None | n.a | n.a | n.a | |||||
496 | |||||||||
497 | Utah | ||||||||
498 | 5% | > | $0 | ( l ) | $2,850 | $2,850 | No | No | |
499 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
500 | |||||||||
501 | Vermont | ||||||||
502 | Single | 3.55% | > | $0 | $6,200 (p) | $ 3,900 (p) | $ 3,900 (p) | No | No |
503 | 6.8% | > | $36,900 | ||||||
504 | 7.80% | > | $89,350 | ||||||
505 | 8.8% | > | $186,350 | ||||||
506 | 8.95% | > | $405,100 | ||||||
507 | Couple | 3.55% | > | $0 | $12,400 (p) | $ 3,900 (p) | $ 3,900 (p) | ||
508 | 6.8% | > | $73,800 | ||||||
509 | 7.80% | > | $148,850 | ||||||
510 | 8.8% | > | $226,850 | ||||||
511 | 8.95% | > | $405,100 | ||||||
512 | Sources: State income tax form, CCH State Tax Handbook, 2014 Estimated Tax Payment Form | ||||||||
513 | |||||||||
514 | Virginia | ||||||||
515 | Single | 2% | > | $0 | $3,000 | $930 | $930 | No | No |
516 | 3% | > | $3,000 | ||||||
517 | 5% | > | $5,000 | ||||||
518 | 5.75% | > | $17,000 | ||||||
519 | Couple | 2% | > | $0 | $6,000 | $930 | $930 | ||
520 | 3% | > | $3,000 | ||||||
521 | 5% | > | $5,000 | ||||||
522 | 5.75% | > | $17,000 | ||||||
523 | |||||||||
524 | Sources: State income tax code, Va. Code Ann. §58.1-320 | ||||||||
525 | |||||||||
526 | Washington | ||||||||
527 | None | n.a | n.a | n.a | |||||
528 | |||||||||
529 | West Virginia (a) | ||||||||
530 | Single | 3% | > | $0 | n.a | $2,000 | $2,000 | No | No |
531 | 4% | > | $10,000 | ||||||
532 | 4.5% | > | $25,000 | ||||||
533 | 6% | > | $40,000 | ||||||
534 | 6.5% | > | $60,000 | ||||||
535 | Couple | 3% | > | $0 | n.a | $2,000 | $2,000 | ||
536 | 4% | > | $10,000 | ||||||
537 | 4.5% | > | $25,000 | ||||||
538 | 6% | > | $40,000 | ||||||
539 | 6.5% | > | $60,000 | ||||||
540 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
541 | |||||||||
542 | Wisconsin (e) | ||||||||
543 | Single | 4.00% | > | $0 | $9,930 (m) | $700 | $700 | No | No |
544 | 5.84% | > | $10,910 | ||||||
545 | 6.27% | > | $21,820 | ||||||
546 | 7.65% | > | $240,190 | ||||||
547 | Couple | 4.00% | > | $0 | $17,880 (m) | $700 | $700 | ||
548 | 5.84% | > | $14,540 | ||||||
549 | 6.27% | > | $29,090 | ||||||
550 | 7.65% | > | $320,250 | ||||||
551 | Sources: State income tax form, CCH State Tax Handbook, 2014 Estimated Income Tax Instructions | ||||||||
552 | |||||||||
553 | Wyoming | ||||||||
554 | None | n.a | n.a | n.a | |||||
555 | |||||||||
556 | D.C. | ||||||||
557 | Single | 4% | > | $0 | $2,000 | $1,675 | $1,675 | No | No |
558 | 6% | > | $10,000 | ||||||
559 | 8.5% | > | $40,000 | ||||||
560 | 8.95% | > | $350,000 | ||||||
561 | Couple | 4% | > | $0 | $4,000 | $1,675 | $1,675 | ||
562 | 6% | > | $10,000 | ||||||
563 | 8.5% | > | $40,000 | ||||||
564 | 8.95% | > | $350,000 | ||||||
565 | Sources: Local income tax form, CCH State Tax Handbook, D.C. Code Ann. §47-18063.03(a)(8)(A) (2014). | ||||||||
566 | |||||||||
567 | (a) 2013 tax information | ||||||||
568 | (b) For single taxpayers with AGI below $20,000, the standard deduction is $2,500. This standard deduction amount is reduced by $25 for every additional $500 of AGI, not to fall below $2,000. For Married Filing Joint taxpayers with AGI below $20,000, the standard deduction is $7,500. This standard deduction amount is reduced by $175 for every additional $500, not to fall below $4,000. For all taxpayers claiming a dependent with AGI below $20,000, the dependent exemption is $1,000. This amount is reduced to $500 per dependent for taxpayers with AGI above $20,000 and below $100,000. For taxpayers with over $100,00 AGI, the dependent exemption is $300 per dependent. | ||||||||
569 | (c) Applies to interest and dividend income only. | ||||||||
570 | (d) Rates apply to regular tax table. A special tax table is available for low income taxpayers that reduces their tax payments. | ||||||||
571 | (e) Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. | ||||||||
572 | (f) These states allow some or all of federal income tax paid to be deducted from state taxable income. | ||||||||
573 | (g) Ariz. Rev. Stat. Ann. § 43-1023 (2012). | ||||||||
574 | (h) Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates are from Tax Foundation Background Paper, No. 60, "2011 State Business Tax Climate Index"). | ||||||||
575 | (j) Oregon's two additional tax brackets retroactive to January 1, 2009 expired December 31, 2011. For 2012, the 10.8% rate will drop to 9.9%, and the top bracket will be eliminated. | ||||||||
576 | (k) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and to $5,950 in Oregon. | ||||||||
577 | (l) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out (in 2012) at 1.3 cents per dollar above $13,029 of AGI ($26,058 for married couples). For 2012 the federal standard deduction is $5,950 for single filers and $11,900 for joint filers. For 2013, the federal standard deduction is $6,100 for single filers and $12,200 for couples. The personal exemption was $3,800 in 2012 and $3,900 in 2013. | ||||||||
578 | (m) The standard deduction phases out by 12% at $14,069 for single and 19.778% at $17,880 for married filing joint. The standard deduction phases out to zero at $97,069 for single, $110,493 for joint. | ||||||||
579 | (n) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||||
580 | (o) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is a minimum of $3,000 and capped at $4,000 for married filing jointly filers, head of households filers and qualifying widowers earning more than $26,667. | ||||||||
581 | (p) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||||
582 | (q) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining North Carolina taxable income. North Carolina permits exemptions of $2,500 (pased down to $2,000 above AGI of $60,000 ($100,000 MFJ). Filers must make an adjustment on the North Carolina return for the difference in the NC and federal personal exemption. For tax year 2012 single filers with income less than $60,000 ($100,000 for married filing jointly) must add $1,300 to their taxable income. If the filer's income is over the applicable threshold $1,800 must be added to their taxable income. | ||||||||
583 | (r) Tax Credit | ||||||||
584 | (s) Exemption credits phase out for single taxpayers by $6 for each $2,500 of AGI above $169,730 and for MFJ by $12 for each $2,500 of AGI above $339,464. The credit cannot be reduced to below zero. | ||||||||
585 | (t) Connecticut has a complex set of phase-out provisions. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount will have a tax rate of 5% instead of 3%. Additionally, each single taxpayer whose Connecticut AGI exceeds $200,000 shall pay an amount equal to$75 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $200,000, up to a maximum payment of $2,250. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 3% tax rate does not apply shall be an amount to which the 5% tax rate shall apply. For each MFJ taxpayer whose Connecticut AGI exceeds $400,000 dollars shall pay, in addition to the amount above, an amount equal to $150 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $400,000, up to a maximum payment of $4,500. Conn. Gen. Stat. § 12-700 (2012). | ||||||||
586 | (u) Connecticut taxpayers are also given a personal tax credit based upon certain income constraints, which completely phases out by $1,000 for every $1,000 of AGI over $29,000. | ||||||||
587 | (v) In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions. | ||||||||
588 | (w) Additionally, Hawaii allows any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of its annual gross sales (1) where the taxpayer's only activities in this State consist of sales; and (2) who does not own or rent real estate or tangible personal property; and (3) whose annual gross sales in or into this State during the tax year is not in excess of $100,000. Haw. Rev. Stat. § 235-51 (2012). | ||||||||
589 | (x) $1,000 is a base exemption. If dependents meet certain conditions, can take an additional $1,500 exemption for each. | ||||||||
590 | (y) The exemption amount has the following phase out schedule: If AGI is above $100,000 but below $125,000-exemption is $1,600; if AGI is above $125,000 but below $150,000-exemption is $800; if AGI is above $150,000-no exemption. | ||||||||
591 | (z) Michigan Legislature attempted to phase out personal exemption, but the attempt was declared unconstitutional by Michigan Supreme Court. (Docket No. 143157). | ||||||||
592 | (aa) Montana filers' standard deduction is 20% of AGI. For single taxpayers, the deduction must be between $1860-$4,200. For married taxpayers, the deduction must be between $3,720-$8,400. | ||||||||
593 | (bb) Federal Taxable income is the starting point for North Dakota, so the federal standard deduction and exemptions are built-in. | ||||||||
594 | (cc) The 5.25% rate is contingent upon the determination required to be made by the State Board of Equalization under Okla. Stat. tit. 68, § 2355.1A (otherwise the rate would be 5.5%). For 2012, the Board approved the rate of 5.25%. | ||||||||
595 | (dd) The phase-out range for the personal exemption and deduction is $192,900-$207,950. The exemptions and deductions are completely phased-out at an modified Federal of AGI of $207,950. | ||||||||
596 | (ee) These are the rates listed on the estimated 2013 tax form. There is also a Additional Tax in Nebraska in 2013 on adjusted gross income over $250,000 for a single taxpayer, $300,000 for a marrie and filing jointly taxpayer, $150,000 for a married and filing seperately, and $275,000 for a head of the household. There are four brackets in each schedule. http://www.revenue.ne.gov/tax/current/f_1040nes_2013.pdf | ||||||||
597 | (ff) Section 601(d-1) imposes a temporary supplemental tax for tax years beginning after 2011 and before 2015. The supplemental tax applies to taxpayers whose adjusted gross income exceeds $100,000. It will be indexed by the cost of living percentage adjustments for tax years 2013 and 2014. | ||||||||
598 | (gg) Standard deduction will be indexed by a cost of living percentage adjustment purusant to section 614 of the Tax Law for tax years 2013 and 2014. For tax years 2015 and after, the standard deduction will be fixed at the amount allowable in tax year 2014. | ||||||||
599 | (hh) this is the expected tax rate for 2014 according to the instructions for estimating PA personal income tax. | ||||||||
600 | |||||||||
601 | Tax Foundation | ||||||||
602 | Ph: (202) 4646200 | ||||||||
603 | www.taxfoundation.org | ||||||||
1 | State Individual Income Tax Rates, As of January 1, 2013 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
2 | Type of Tax Return | Rates | Brackets | Standard Deduction | Personal Exemptions | Deduct Federal Tax Payment on State Return? | Local Income Taxes Added? | ||
3 | |||||||||
4 | Per Filer | Per Depen-dent | |||||||
5 | Alabama (a, f) | ||||||||
6 | Single | 2% | > | $0 | $2,500 (b) | $1,500 | $1,000 (b) | Yes | Yes (h) |
7 | 4% | > | $500 | ||||||
8 | 5% | > | $3,000 | ||||||
9 | Couple | 2% | > | $0 | $7,500 (b) | $1,500 | $1,000 (b) | ||
10 | 4% | > | $1,000 | ||||||
11 | 5% | > | $6,000 | ||||||
12 | Sources: State income tax form, CCH State Tax Handbook, Ala. Code § 40-18-5, -15, -19 (2013). | ||||||||
13 | |||||||||
14 | Alaska | ||||||||
15 | All | None | n.a. | n.a. | n.a. | n.a. | n.a. | ||
16 | |||||||||
17 | Arizona (a) | ||||||||
18 | Single | 2.59% | > | $0 | $4,833 | $2,100 | $2,300 (g) | No | No |
19 | 2.88% | > | $10,000 | ||||||
20 | 3.36% | > | $25,000 | ||||||
21 | 4.24% | > | $50,000 | ||||||
22 | 4.54% | > | $150,000 | ||||||
23 | Couple | 2.59% | > | $0 | $9,665 | $4,200 | $2,300 (g) | ||
24 | 2.88% | > | $20,000 | ||||||
25 | 3.36% | > | $50,000 | ||||||
26 | 4.24% | > | $100,000 | ||||||
27 | 4.54% | > | $300,000 | ||||||
28 | Sources: State income tax form, CCH State Tax Handbook, Ariz. Rev. Stat. Ann. § 43-1011, -1023, -1043 (2012). | ||||||||
29 | |||||||||
30 | Arkansas (d, e) | ||||||||
31 | Single | 1% | > | $0 | $2,000 | $23 (r) | $23 (r) | No | Yes (h) |
32 | 2.5% | > | $4,099 | ||||||
33 | 3.5% | > | $8,199 | ||||||
34 | 4.5% | > | $12,199 | ||||||
35 | 6% | > | $20,399 | ||||||
36 | 7% | > | $33,999 | ||||||
37 | Couple | 1% | > | $0 | $4,000 | $23 (r) | $23 (r) | ||
38 | 2.5% | > | $4,099 | ||||||
39 | 3.5% | > | $8,199 | ||||||
40 | 4.5% | > | $12,199 | ||||||
41 | 6% | > | $20,399 | ||||||
42 | 7% | > | $33,999 | ||||||
43 | Sources: State income tax form, CCH State Tax Handbook, Ark. Code Ann. § 26-51-201, -430, -501 (2012). | ||||||||
44 | |||||||||
45 | California (a, e) | ||||||||
46 | Single | 1.0% | > | $0 | $3,841 | $102 (r, s) | $321 (r, s) | No | No |
47 | 2.0% | > | $7,455 | ||||||
48 | 4.0% | > | $17,676 | ||||||
49 | 6.0% | > | $27,897 | ||||||
50 | 8.0% | > | $38,726 | ||||||
51 | 9.3% | > | $48,942 | ||||||
52 | 10.3% | > | $250,000 | ||||||
53 | 11.3% | > | $300,000 | ||||||
54 | 12.3% | > | $500,000 | ||||||
55 | 13.3% | > | $1,000,000 | ||||||
56 | Couple | 1.0% | > | $0 | $7,682 | $208 (r, s) | $321 (r, s) | ||
57 | 2.0% | > | $14,910 | ||||||
58 | 4.0% | > | $35,352 | ||||||
59 | 6.0% | > | $55,794 | ||||||
60 | 8.0% | > | $77,452 | ||||||
61 | 9.3% | > | $97,884 | ||||||
62 | 10.3% | > | $500,000 | ||||||
63 | 11.3% | > | $600,000 | ||||||
64 | 13.3% | > | $1,000,000 | ||||||
65 | Sources: State income tax form, State estimated income tax form, CCH State Tax Handbook, Cal. Revenue and Taxation Code § 17041, 17043, 17045, 17054, 17073.5 (2012). | ||||||||
66 | |||||||||
67 | Colorado | ||||||||
68 | Colorado | 4.63% of federal | n.a | n.a | n.a | No | No | ||
69 | taxable income | ||||||||
70 | Sources: State income tax form, CCH State Tax Handbook, Colo. Rev. Stat. § 39-22-104 (2012). | ||||||||
71 | |||||||||
72 | Connecticut (a, t) | ||||||||
73 | Single | 3.00% | > | $0 | n.a | $13,500 (u) | $0 | No | No |
74 | 5.00% | > | $10,000 | ||||||
75 | 5.50% | > | $50,000 | ||||||
76 | 6.00% | > | $100,000 | ||||||
77 | 6.50% | > | $200,000 | ||||||
78 | 6.70% | > | $250,000 | ||||||
79 | Couple | 3.00% | > | $0 | n.a | $13,500 (u) | $0 | ||
80 | 5.00% | > | $20,000 | ||||||
81 | 5.50% | > | $100,000 | ||||||
82 | 6.00% | > | $200,000 | ||||||
83 | 6.50% | > | $400,000 | ||||||
84 | 6.70% | > | $500,000 | ||||||
85 | Sources: State income tax form, CCH State Tax Handbook, Conn. Gen. Stat. § 12-700 (2013). | ||||||||
86 | |||||||||
87 | Delaware (v) | ||||||||
88 | Single | 2.2% | > | $2,000 | $3,250 | $110 (r) | $110 (r) | No | Yes (h) |
89 | 3.9% | > | $5,000 | ||||||
90 | 4.8% | > | $10,000 | ||||||
91 | 5.2% | > | $20,000 | ||||||
92 | 5.55% | > | $25,000 | ||||||
93 | 6.75% | > | $60,000 | ||||||
94 | Couple | 2.2% | > | $2,000 | $6,500 | $110 (r) | $110 (r) | ||
95 | 3.9% | > | $5,000 | ||||||
96 | 4.8% | > | $10,000 | ||||||
97 | 5.2% | > | $20,000 | ||||||
98 | 5.55% | > | $25,000 | ||||||
99 | 6.75% | > | $60,000 | ||||||
100 | Sources: State income tax form, CCH State Tax Handbook, Del. Code Ann. Tit. 30, § 1102, 1108, 1110 (2013). | ||||||||
101 | |||||||||
102 | Florida | ||||||||
103 | None | n.a | n.a | n.a | n.a | ||||
104 | |||||||||
105 | Georgia | ||||||||
106 | Single | 1% | > | $0 | $2,300 | $2,700 | $3,000 | No | No |
107 | 2% | > | $750 | ||||||
108 | 3% | > | $2,250 | ||||||
109 | 4% | > | $3,750 | ||||||
110 | 5% | > | $5,250 | ||||||
111 | 6% | > | $7,000 | ||||||
112 | Couple | 1% | > | $0 | $3,000 | $7,400 | $3,000 | ||
113 | 2% | > | $1,000 | ||||||
114 | 3% | > | $3,000 | ||||||
115 | 4% | > | $5,000 | ||||||
116 | 5% | > | $7,000 | ||||||
117 | 6% | > | $10,000 | ||||||
118 | Sources: State income tax form, CCH State Tax Handbook, Ga. Code Ann. § 48-7-20, -26, -27 (2010), 2012 Ga. Laws Act 607, H.B. 386 (Approved April 19, 2013) | ||||||||
119 | |||||||||
120 | Hawaii (w) | ||||||||
121 | Single | 1.4% | > | $0 | $2,200 | $1,144 | $1,144 | No | No |
122 | 3.2% | > | $2,400 | ||||||
123 | 5.5% | > | $4,800 | ||||||
124 | 6.4% | > | $9,600 | ||||||
125 | 6.8% | > | $14,400 | ||||||
126 | 7.2% | > | $19,200 | ||||||
127 | 7.6% | > | $24,000 | ||||||
128 | 7.9% | > | $36,000 | ||||||
129 | 8.25% | > | $48,000 | ||||||
130 | 9% | > | $150,000 | ||||||
131 | 10% | > | $175,000 | ||||||
132 | 11% | > | $200,000 | ||||||
133 | Couple | 1.4% | > | $0 | $4,400 | $1,144 | $1,144 | ||
134 | 3.2% | > | $4,800 | ||||||
135 | 5.5% | > | $9,600 | ||||||
136 | 6.4% | > | $19,200 | ||||||
137 | 6.8% | > | $28,800 | ||||||
138 | 7.2% | > | $38,400 | ||||||
139 | 7.6% | > | $48,000 | ||||||
140 | 7.9% | > | $72,000 | ||||||
141 | 8.25% | > | $96,000 | ||||||
142 | 9% | > | $300,000 | ||||||
143 | 10% | > | $350,000 | ||||||
144 | 11% | > | $400,000 | ||||||
145 | Sources: State income tax form, CCH State Tax Handbook, Haw. Rev. Stat. § 235-2.4, 235-51, 235-54 (2013). | ||||||||
146 | |||||||||
147 | Idaho (e) | ||||||||
148 | Single | 1.6% | > | $0 | $5,950 | $3,800 | $3,800 | No | No |
149 | 3.6% | > | $1,380 | ||||||
150 | 4.1% | > | $2,760 | ||||||
151 | 5.1% | > | $4,140 | ||||||
152 | 6.1% | > | $5,520 | ||||||
153 | 7.1% | > | $6,900 | ||||||
154 | 7.4% | > | $10,350 | ||||||
155 | Couple | 1.6% | > | $0 | $11,900 | $3,800 | $3,800 | ||
156 | 3.6% | > | $2,760 | ||||||
157 | 4.1% | > | $5,520 | ||||||
158 | 5.1% | > | $8,280 | ||||||
159 | 6.1% | > | $11,040 | ||||||
160 | 7.1% | > | $13,800 | ||||||
161 | 7.4% | > | $20,700 | ||||||
162 | Sources: State income tax form, CCH State Tax Handbook, Idaho State Tax Commission, Idaho Code Ann. 63-3022, 3022N, 3024 (2013). | ||||||||
163 | |||||||||
164 | Illinois | ||||||||
165 | 5% of federal | n.a | $2,100 | $2,100 | No | No | |||
166 | adjusted gross income | ||||||||
167 | with modification | ||||||||
168 | Sources: State income tax form, CCH State Tax Handbook, Ill. Comp. Stat. 5/201(b)(5), 5/203, 5/204 (2013). | ||||||||
169 | |||||||||
170 | Indiana | ||||||||
171 | 3.4% of federal | n.a | $1,000 | $1,500 (x) | No | Yes (h) | |||
172 | adjusted gross income | ||||||||
173 | with modification | ||||||||
174 | Sources: State income tax form and instructions, CCH State Tax Handbook, Ind. Code 6-3-2-1, 6-3-1-3.5 (2012). | ||||||||
175 | |||||||||
176 | Iowa (f) | ||||||||
177 | Single | 0.36% | > | $0 | $1,900 | $40 (a)(r) | $40 (a)(r) | Yes | Yes (h) |
178 | 0.72% | > | $1,494 | ||||||
179 | 2.43% | > | $2,988 | ||||||
180 | 4.50% | > | $5,976 | ||||||
181 | 6.12% | > | $13,446 | ||||||
182 | 6.48% | > | $22,410 | ||||||
183 | 6.80% | > | $29,880 | ||||||
184 | 7.92% | > | $44,820 | ||||||
185 | 8.98% | > | $67,230 | ||||||
186 | Couple | 0.36% | > | $0 | $4,670 | $40 (a)(r) | $40 (a)(r) | ||
187 | 0.72% | > | $1,494 | ||||||
188 | 2.43% | > | $2,988 | ||||||
189 | 4.50% | > | $5,976 | ||||||
190 | 6.12% | > | $13,446 | ||||||
191 | 6.48% | > | $22,410 | ||||||
192 | 6.80% | > | $29,880 | ||||||
193 | 7.92% | > | $44,820 | ||||||
194 | 8.98% | > | $67,230 | ||||||
195 | Sources: State income tax form, CCH State Tax Handbook, Iowa Department of Revenue 2012 Tax Rate Update, Iowa Code 422.9, 422.12 (2011). | ||||||||
196 | |||||||||
197 | Kansas | ||||||||
198 | Single | 3.0% | > | $0 | $3,000 | $2,250 | $2,250 | No | No |
199 | 4.90% | > | $15,000 | ||||||
200 | Couple | 3.00% | > | $0 | $9,000 | $2,250 | $2,250 | ||
201 | 4.90% | > | $30,000 | ||||||
202 | Sources: Kan. Stat. Ann. § 79-32, -110 (2013). | ||||||||
203 | |||||||||
204 | Kentucky (a) | ||||||||
205 | Single | 2% | > | $0 | $2,290 | $20 (r) | $20 (r) | No | Yes (h) |
206 | 3% | > | $3,000 | ||||||
207 | 4% | > | $4,000 | ||||||
208 | 5% | > | $5,000 | ||||||
209 | 5.8% | > | $8,000 | ||||||
210 | 6% | > | $75,000 | ||||||
211 | Couple | 2% | > | $0 | $2,290 | $20 (r) | $20 (r) | ||
212 | 3% | > | $3,000 | ||||||
213 | 4% | > | $4,000 | ||||||
214 | 5% | > | $5,000 | ||||||
215 | 5.8% | > | $8,000 | ||||||
216 | 6% | > | $75,000 | ||||||
217 | Sources: State income tax form, CCH State Tax Handbook, Ky. Rev. Stat. Ann. 141.020, 141.081 (2011). | ||||||||
218 | |||||||||
219 | Louisiana (f) | ||||||||
220 | Single | 2% | > | $0 | n.a. | $ 4,500 (n) | $1,000 | Yes | No |
221 | 4% | > | $12,500 | ||||||
222 | 6% | > | $50,000 | ||||||
223 | Couple | 2% | > | $0 | n.a. | $ 9,000 (n) | $1,000 | ||
224 | 4% | > | $25,000 | ||||||
225 | 6% | > | $100,000 | ||||||
226 | Sources: State income tax form, CCH State Tax Handbook, La. Rev. Stat. Ann. 47:32, 47:55, 47:294 (2011). | ||||||||
227 | |||||||||
228 | Maine (e) | ||||||||
229 | Single | 6.50% | > | $5,200 | $6,100 | $3,900 | 2850 (a) | No | No |
230 | 7.95% | > | $20,900 | ||||||
231 | Couple | 6.50% | > | $10,450 | $10,150 | $3,900 | 2850 (a) | ||
232 | 7.95% | > | $41,850 | ||||||
233 | Sources: State income tax form, CCH State Tax Handbook, See 36 Me. Rev. Stat. Ann. §5111 (2013). | ||||||||
234 | |||||||||
235 | Maryland (a) | ||||||||
236 | Single | 2% | > | $0.00 | $2,000 (o) | $3,200 (y) | $3,200 (y) | No | Yes (h) |
237 | 3% | > | $1,000 | ||||||
238 | 4% | > | $2,000 | ||||||
239 | 4.75% | > | $3,000 | ||||||
240 | 5% | > | $100,000 | ||||||
241 | 5.25% | > | $125,000 | ||||||
242 | 5.5% | > | $150,000 | ||||||
243 | 5.75% | > | $250,000 | ||||||
244 | Couple | 2% | > | $0.00 | $4,000 (o) | $3,200 (y) | $3,200 (y) | ||
245 | 3% | > | $1,000 | ||||||
246 | 4% | > | $2,000 | ||||||
247 | 4.75% | > | $3,000 | ||||||
248 | 5% | > | $150,000 | ||||||
249 | 5.25% | > | $175,000 | ||||||
250 | 5.5% | > | $225,000 | ||||||
251 | 5.75% | > | $300,000 | ||||||
252 | Sources: State income tax form and instructions, CCH State Tax Handbook, Md. Code Ann., Tax-Gen 10-105, 10-211, 10-217 (2012). Note: Does not include significant local income taxes. | ||||||||
253 | |||||||||
254 | Mass. (a) | ||||||||
255 | 5.25% | > | $0 | n.a. | $4,400 | $1,000 | No | No | |
256 | Sources: State income tax form, CCH State Tax Handbook, Massachusetts Department of Revenue, Mass. Regs. Code 830 CMR §62.4.1(5)(c)(3) (2012). | ||||||||
257 | The rate above applies to income from wages, interest and dividends. Mass. Imposes an additional 12% tax on capital gain income. | ||||||||
258 | Michigan | ||||||||
259 | 4.25% of federal | n.a. | $3,950 | n.a. | No | Yes (h) | |||
260 | adjusted gross income | ||||||||
261 | with modification | ||||||||
262 | Sources: State income tax form, CCH State Tax Handbook, Mich. Comp. Laws 206.51 (Oct. 1, 2012). | ||||||||
263 | |||||||||
264 | Minn. | ||||||||
265 | Single | 5.35% | > | $0 | $5,950 (p) | $ 3,800 (p) | $ 3,800 (p) | No | |
266 | 7.05% | > | $24,270 | ||||||
267 | 7.85% | > | $79,730 | ||||||
268 | Couple | 5.35% | > | $0 | $11,900 (p) | $ 3,800 (p) | $ 3,800 (p) | ||
269 | 7.05% | > | $35,480 | ||||||
270 | 7.85% | > | $140,960 | ||||||
271 | Sources: State income tax form, CCH State Tax Handbook, Minnesota Statute §290.06(2013) . | ||||||||
272 | |||||||||
273 | Mississippi (a) | ||||||||
274 | Single | 3% | > | $0 | $2,300 | $6,000 | $1,500 | No | No |
275 | 4% | > | $5,000 | ||||||
276 | 5% | > | $10,000 | ||||||
277 | Couple | 3% | > | $0 | $4,600 | $12,000 | $1,500 | ||
278 | 4% | > | $5,000 | ||||||
279 | 5% | > | $10,000 | ||||||
280 | Sources: State income tax form, Miss. Code Ann. 27-7-5, -17, -21 (2010). | ||||||||
281 | |||||||||
282 | Missouri (f) | ||||||||
283 | Single | 1.5% | > | $0 | $6,100 | $2,100 | $1,200 | Yes (k) | Yes (h) |
284 | 2% | > | $1,000 | ||||||
285 | 2.5% | > | $2,000 | ||||||
286 | 3% | > | $3,000 | ||||||
287 | 3.5% | > | $4,000 | ||||||
288 | 4% | > | $5,000 | ||||||
289 | 4.5% | > | $6,000 | ||||||
290 | 5% | > | $7,000 | ||||||
291 | 5.5% | > | $8,000 | ||||||
292 | 6% | > | $9,000 | ||||||
293 | Couple | 1.5% | > | $0 | $12,200 | $4,200 | $1,200 | ||
294 | 2% | > | $1,000 | ||||||
295 | 2.5% | > | $2,000 | ||||||
296 | 3% | > | $3,000 | ||||||
297 | 3.5% | > | $4,000 | ||||||
298 | 4% | > | $5,000 | ||||||
299 | 4.5% | > | $6,000 | ||||||
300 | 5% | > | $7,000 | ||||||
301 | 5.5% | > | $8,000 | ||||||
302 | 6% | > | $9,000 | ||||||
303 | Sources: State income tax form, CCH State Tax Handbook, Mo. Rev. Stat. 143.011, 143.131, 143.151, 143.161, 143.171 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
304 | |||||||||
305 | Montana (a, e, f) | ||||||||
306 | Single | 1% | > | $0 | $4,200 (aa) | $2,240 | $2,240 | Yes (k) | No |
307 | 2% | > | $2,700 | ||||||
308 | 3% | > | $4,800 | ||||||
309 | 4% | > | $7,300 | ||||||
310 | 5% | > | $9,900 | ||||||
311 | 6% | > | $12,700 | ||||||
312 | 6.9% | > | $16,400 | ||||||
313 | Couple | 1% | > | $0 | $8,400 (aa) | $2,240 | $2,240 | ||
314 | 2% | > | $2,700 | ||||||
315 | 3% | > | $4,800 | ||||||
316 | 4% | > | $7,300 | ||||||
317 | 5% | > | $9,900 | ||||||
318 | 6% | > | $12,700 | ||||||
319 | 6.9% | > | $16,400 | ||||||
320 | Sources: State income tax form, CCH State Tax Handbook, Mont. Code Ann. 15-30-2103, -2114, -2131, -2132 (Aug. 31, 2012). | ||||||||
321 | |||||||||
322 | Nebraska | ||||||||
323 | Single (ee) | 2.46% | > | $0 | $6,100 | $126 (r) | $126 (r) | No | No |
324 | 3.51% | > | $2,400 | ||||||
325 | 5.01% | > | $17,500 | ||||||
326 | 6.84% | > | $27,000 | ||||||
327 | Couple (ee) | 2.46% | > | $0 | $12,200 | $126 (r) | $126 (r) | ||
328 | 3.51% | > | $4,800 | ||||||
329 | 5.01% | > | $35,000 | ||||||
330 | 6.84% | > | $54,000 | ||||||
331 | Sources: State income tax form, Neb. Rev. Stat. §77-2715.02 (Jan 2013). | ||||||||
332 | |||||||||
333 | Nevada | ||||||||
334 | None | n.a | n.a | n.a | |||||
335 | |||||||||
336 | New Hampshire (c) | ||||||||
337 | Single | 5% | > | $0 | n.a. | $2,400 | n.a. | No | No |
338 | Couple | 5% | > | $0 | n.a. | $4,800 | n.a. | ||
339 | Sources: State income tax form, CCH State Tax Handbook, N.H. Rev. Stat. Ann. 77:1, 77:3, 77:5 (2012). | ||||||||
340 | |||||||||
341 | New Jersey | ||||||||
342 | Single | 1.4% | > | $0 | n.a. | $1,000 | $1,500 | No | Yes (h) |
343 | 1.75% | > | $20,000 | ||||||
344 | 3.5% | > | $35,000 | ||||||
345 | 5.525% | > | $40,000 | ||||||
346 | 6.37% | > | $75,000 | ||||||
347 | 8.97% | > | $500,000 | ||||||
348 | Couple | 1.40% | > | $0 | n.a. | $1,000 | $1,500 | ||
349 | 1.75% | > | $20,000 | ||||||
350 | 2.45% | > | $50,000 | ||||||
351 | 3.50% | > | $70,000 | ||||||
352 | 5.525% | > | $80,000 | ||||||
353 | 6.37% | > | $150,000 | ||||||
354 | 8.97% | > | $500,000 | ||||||
355 | Sources: State income tax form, CCH State Tax Handbook, N.J. Stat. Ann. 54A:2-1, 54A:3-1 (2004). | ||||||||
356 | |||||||||
357 | New Mexico | ||||||||
358 | Single | 1.7% | > | $0 | $6,100 | $3,900 | $3,900 | No | No |
359 | 3.2% | > | $5,500 | ||||||
360 | 4.7% | > | $11,000 | ||||||
361 | 4.9% | > | $16,000 | ||||||
362 | Couple | 1.7% | > | $0 | $12,200 | $3,900 | $3,900 | ||
363 | 3.2% | > | $8,000 | ||||||
364 | 4.7% | > | $16,000 | ||||||
365 | 4.9% | > | $24,000 | ||||||
366 | Sources: State income tax form, CCH State Tax Handbook, N.M. Stat. 7-2-2, -7 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
367 | |||||||||
368 | New York | ||||||||
369 | Single (ff) | 4% | > | $0 | 7500 (gg) | n.a. | $1,000 | No | Yes (h) |
370 | 4.5% | > | $8,200 | ||||||
371 | 5.25% | > | $11,300 | ||||||
372 | 5.9% | > | $13,350 | ||||||
373 | 6.45% | > | $20,550 | ||||||
374 | 6.65% | > | $77,150 | ||||||
375 | 6.85% | > | $205,850 | ||||||
376 | 8.82% | > | $1,029,250 | ||||||
377 | Couple (ff) | 4% | > | $0 | 15000 (gg) | n.a. | $1,000 | ||
378 | 4.5% | > | $16,450 | ||||||
379 | 5.25% | > | $22,600 | ||||||
380 | 5.9% | > | $26,750 | ||||||
381 | 6.45% | > | $41,150 | ||||||
382 | 6.65% | > | $154,350 | ||||||
383 | 6.85% | > | $308,750 | ||||||
384 | 8.82% | > | $2,058,550 | ||||||
385 | Sources: State income tax form, CCH State Tax Handbook, N.Y. Tax Law 601, 614, 616 (2012), TSB-M-87(11). | ||||||||
386 | |||||||||
387 | North Carolina | ||||||||
388 | Single | 6% | > | $0 | $3,000 | $2,500 (q) | $2,500 (q) | No | No |
389 | 7% | > | $12,750 | ||||||
390 | 7.75% | > | $60,000 | ||||||
391 | Couple | 6% | > | $0 | $6,000 | $2,500 (q) | $2,500 (q) | ||
392 | 7% | > | $21,250 | ||||||
393 | 7.75% | > | $100,000 | ||||||
394 | Sources: State income tax form, CCH State Tax Handbook, N.C. Gen. Stat. 105-134.2, -134.6 (2011). | ||||||||
395 | |||||||||
396 | North Dakota (e) | ||||||||
397 | Single | 1.51% | > | $0 | $6,100 (bb) | $ 3,900 (bb) | $ 3,900 (bb) | No | No |
398 | 2.82% | > | $36,250 | ||||||
399 | 3.13% | > | $87,850 | ||||||
400 | 3.63% | > | $183,250 | ||||||
401 | 3.99% | > | $398,350 | ||||||
402 | Couple | 1.51% | > | $0 | $12,200 (bb) | $ 3,900 (bb) | $ 3,900 (bb) | ||
403 | 2.82% | > | $60,650 | ||||||
404 | 3.13% | > | $146,400 | ||||||
405 | 3.63% | > | $223,050 | ||||||
406 | 3.99% | > | $398,350 | ||||||
407 | Sources: State income tax form and 2012 estimated tax schedule, CCH State Tax Handbook, N.D. Cent. Code 57-38-30.3 (2011), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
408 | |||||||||
409 | Ohio (a, e) | ||||||||
410 | Single | 0.587% | > | $0 | n.a | $1,700 | $1,700 | No | Yes (h) |
411 | 1.174% | > | $5,200 | ||||||
412 | 2.348% | > | $10,400 | ||||||
413 | 2.935% | > | $15,650 | ||||||
414 | 3.521% | > | $20,900 | ||||||
415 | 4.109% | > | $41,700 | ||||||
416 | 4.695% | > | $83,350 | ||||||
417 | 5.451% | > | $104,250 | ||||||
418 | 5.925% | > | $208,500 | ||||||
419 | Couple | 0.587% | > | $0 | n.a | $1,700 | $1,700 | ||
420 | 1.174% | > | $5,100 | ||||||
421 | 2.348% | > | $10,200 | ||||||
422 | 2.935% | > | $15,350 | ||||||
423 | 3.521% | > | $20,450 | ||||||
424 | 4.109% | > | $40,850 | ||||||
425 | 4.695% | > | $81,650 | ||||||
426 | 5.451% | > | $102,100 | ||||||
427 | 5.925% | > | $204,200 | ||||||
428 | Sources: State income tax form, CCH State Tax Handbook, Ohio Rev. Code Ann. 5747.02, 5747.022 (2012) | ||||||||
429 | |||||||||
430 | Oklahoma (a) | ||||||||
431 | Single | 0.5% | > | $0 | $5,950 (p) | $1,000 | $1,000 | No | No |
432 | 1% | > | $1,000 | ||||||
433 | 2% | > | $2,500 | ||||||
434 | 3% | > | $3,750 | ||||||
435 | 4% | > | $4,900 | ||||||
436 | 5% | > | $7,200 | ||||||
437 | 5.25% (cc) | > | $8,700 | ||||||
438 | Couple | 0.5% | > | $0 | $11,900 (p) | $1,000 | $1,000 | ||
439 | 1% | > | $2,000 | ||||||
440 | 2% | > | $5,000 | ||||||
441 | 3% | > | $7,500 | ||||||
442 | 4% | > | $9,800 | ||||||
443 | 5% | > | $12,200 | ||||||
444 | 5.25% (cc) | > | $15,000 | ||||||
445 | Sources: State income tax form, CCH State Tax Handbook, Okla. Stat. tit. 68, 2355, 2355.1A, 2358 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
446 | |||||||||
447 | Oregon (a, e, f, j) | ||||||||
448 | Single | 5% | > | $0 | $2,025 | $188 (r) | $188 (r) | Yes (k) | Yes (h) |
449 | 7% | > | $3,250 | ||||||
450 | 9% | > | $8,150 | ||||||
451 | 9.9% | > | $125,000 | ||||||
452 | Couple | 5% | > | $0 | $4,055 | $188 (r) | $188 (r) | ||
453 | 7% | > | $6,500 | ||||||
454 | 9% | > | $16,300 | ||||||
455 | 9.9% | > | $250,000 | ||||||
456 | Sources: State income tax form, CCH State Tax Handbook, Or. Rev. Stat. 316.037, 316.085, 316.680, 316.695 (2013). | ||||||||
457 | |||||||||
458 | Pennsylvania | ||||||||
459 | 3.07% (hh) | > | $0 | n.a | n.a | n.a | No | Yes (h) | |
460 | |||||||||
461 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
462 | |||||||||
463 | Rhode Island (e) | ||||||||
464 | Single | 3.75% | > | $0 | $8,000 (dd) | $3,750 (dd) | $3,750 (dd) | No | No |
465 | 4.75% | > | $58,600 | ||||||
466 | 5.99% | > | $133,250 | ||||||
467 | Couple | 3.75% | > | $0 | $16,000 (dd) | $3,750 (dd) | $3,750 (dd) | ||
468 | 4.75% | > | $58,600 | ||||||
469 | 5.99% | > | $133,250 | ||||||
470 | Sources: State income tax form, Rhode Island Advisory 2012-38. | ||||||||
471 | |||||||||
472 | South Carolina (e) | ||||||||
473 | Single | 0% | > | $0 | $6,100 (p) | $ 3,900 (p) | $ 3,800 (p) | No | No |
474 | 3% | > | $2,850 | ||||||
475 | 4% | > | $5,700 | ||||||
476 | 5% | > | $8,550 | ||||||
477 | 6% | > | $11,400 | ||||||
478 | 7% | > | $14,250 | ||||||
479 | Couple | 0% | > | $0 | $6,100 (p) | $ 3,900 (p) | $ 3,800 (p) | ||
480 | 3% | > | $2,850 | ||||||
481 | 4% | > | $5,700 | ||||||
482 | 5% | > | $8,550 | ||||||
483 | 6% | > | $11,400 | ||||||
484 | 7% | > | $14,250 | ||||||
485 | Sources: State income tax form, CCH State Tax Handbook, 2012 Declaration of Estimated Tax from Individuals, Form SC1040-ES, Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
486 | |||||||||
487 | South Dakota | ||||||||
488 | None | n.a | n.a | n.a | |||||
489 | |||||||||
490 | Tenn.(c) | ||||||||
491 | Single | 6% | > | $0 | n.a | $1,250 | n.a | No | No |
492 | Couple | 6% | > | $0 | n.a | $2,500 | n.a. | No | No |
493 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
494 | |||||||||
495 | Texas | ||||||||
496 | None | n.a | n.a | n.a | |||||
497 | |||||||||
498 | Utah (a) | ||||||||
499 | 5% | > | $0 | ( l ) | $2,850 | $2,850 | No | No | |
500 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
501 | |||||||||
502 | Vermont (ii) | ||||||||
503 | Single | 3.55% | > | $0 | $6,100 (p) | $ 3,900 (p) | $ 3,900 (p) | No | No |
504 | 6.8% | > | $36,250 | ||||||
505 | 7.80% | > | $87,850 | ||||||
506 | 8.8% | > | $183,250 | ||||||
507 | 8.95% | > | $398,350 | ||||||
508 | Couple | 3.55% | > | $0 | $12,200 (p) | $ 3,900 (p) | $ 3,900 (p) | ||
509 | 6.8% | > | $60,550 | ||||||
510 | 7.80% | > | $146,400 | ||||||
511 | 8.8% | > | $223,050 | ||||||
512 | 8.95% | > | $398,350 | ||||||
513 | Sources: State income tax form, CCH State Tax Handbook, 2012 Estimated Tax Payment Form | ||||||||
514 | |||||||||
515 | Virginia (a) | ||||||||
516 | Single | 2% | > | $0 | $3,000 | $930 | $930 | No | No |
517 | 3% | > | $3,000 | ||||||
518 | 5% | > | $5,000 | ||||||
519 | 5.75% | > | $17,000 | ||||||
520 | Couple | 2% | > | $0 | $6,000 | $930 | $930 | ||
521 | 3% | > | $3,000 | ||||||
522 | 5% | > | $5,000 | ||||||
523 | 5.75% | > | $17,000 | ||||||
524 | |||||||||
525 | Sources: State income tax code, Va. Code Ann. §58.1-320 | ||||||||
526 | |||||||||
527 | Washington | ||||||||
528 | None | n.a | n.a | n.a | |||||
529 | |||||||||
530 | West Virginia (a) | ||||||||
531 | Single | 3% | > | $0 | n.a | $2,000 | $2,000 | No | No |
532 | 4% | > | $10,000 | ||||||
533 | 4.5% | > | $25,000 | ||||||
534 | 6% | > | $40,000 | ||||||
535 | 6.5% | > | $60,000 | ||||||
536 | Couple | 3% | > | $0 | n.a | $2,000 | $2,000 | ||
537 | 4% | > | $10,000 | ||||||
538 | 4.5% | > | $25,000 | ||||||
539 | 6% | > | $40,000 | ||||||
540 | 6.5% | > | $60,000 | ||||||
541 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
542 | |||||||||
543 | Wisconsin (e) | ||||||||
544 | Single | 4.6% | > | $0 | $9,930 (m) | $700 | $700 | No | No |
545 | 6.15% | > | $10,750 | ||||||
546 | 6.5% | > | $21,490 | ||||||
547 | 6.75% | > | $161,180 | ||||||
548 | 7.75% | > | $236,600 | ||||||
549 | Couple | 4.6% | > | $0 | $17,880 (m) | $700 | $700 | ||
550 | 6.15% | > | $14,330 | ||||||
551 | 6.5% | > | $28,650 | ||||||
552 | 6.75% | > | $214,910 | ||||||
553 | 7.75% | > | $315,460 | ||||||
554 | Sources: State income tax form, CCH State Tax Handbook, 2013 Estimated Income Tax Instructions | ||||||||
555 | |||||||||
556 | Wyoming | ||||||||
557 | None | n.a | n.a | n.a | |||||
558 | |||||||||
559 | D.C. | ||||||||
560 | Single | 4% | > | $0 | $2,000 | $1,675 | $1,675 | No | No |
561 | 6% | > | $10,000 | ||||||
562 | 8.5% | > | $40,000 | ||||||
563 | 8.95% | > | $350,000 | ||||||
564 | Couple | 4% | > | $0 | $4,000 | $1,675 | $1,675 | ||
565 | 6% | > | $10,000 | ||||||
566 | 8.5% | > | $40,000 | ||||||
567 | 8.95% | > | $350,000 | ||||||
568 | Sources: Local income tax form, CCH State Tax Handbook, D.C. Code Ann. §47-18063.03(a)(8)(A) (2013). | ||||||||
569 | |||||||||
570 | (a) 2012 tax information | ||||||||
571 | (b) For single taxpayers with AGI below $20,000, the standard deduction is $2,500. This standard deduction amount is reduced by $25 for every additional $500 of AGI, not to fall below $2,000. For Married Filing Joint taxpayers with AGI below $20,000, the standard deduction is $7,500. This standard deduction amount is reduced by $175 for every additional $500, not to fall below $4,000. For all taxpayers claiming a dependent with AGI below $20,000, the dependent exemption is $1,000. This amount is reduced to $500 per dependent for taxpayers with AGI above $20,000 and below $100,000. For taxpayers with over $100,00 AGI, the dependent exemption is $300 per dependent. | ||||||||
572 | (c) Applies to interest and dividend income only. | ||||||||
573 | (d) Rates apply to regular tax table. A special tax table is available for low income taxpayers that reduces their tax payments. | ||||||||
574 | (e) Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. | ||||||||
575 | (f) These states allow some or all of federal income tax paid to be deducted from state taxable income. | ||||||||
576 | (g) Ariz. Rev. Stat. Ann. § 43-1023 (2012). | ||||||||
577 | (h) Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates are from Tax Foundation Background Paper, No. 60, "2011 State Business Tax Climate Index"). | ||||||||
578 | (j) Oregon's two additional tax brackets retroactive to January 1, 2009 expired December 31, 2011. For 2012, the 10.8% rate will drop to 9.9%, and the top bracket will be eliminated. | ||||||||
579 | (k) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and to $5,950 in Oregon. | ||||||||
580 | (l) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out (in 2012) at 1.3 cents per dollar above $13,029 of AGI ($26,058 for married couples). For 2012 the federal standard deduction is $5,950 for single filers and $11,900 for joint filers. For 2013, the federal standard deduction is $6,100 for single filers and $12,200 for couples. The personal exemption was $3,800 in 2012 and $3,900 in 2013. | ||||||||
581 | (m) The standard deduction phases out by 12% at $14,069 for single and 19.778% at $17,880 for married filing joint. The standard deduction phases out to zero at $97,069 for single, $110,493 for joint. | ||||||||
582 | (n) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||||
583 | (o) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is a minimum of $3,000 and capped at $4,000 for married filing jointly filers, head of households filers and qualifying widowers earning more than $26,667. | ||||||||
584 | (p) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||||
585 | (q) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining North Carolina taxable income. North Carolina permits exemptions of $2,500 (pased down to $2,000 above AGI of $60,000 ($100,000 MFJ). Filers must make an adjustment on the North Carolina return for the difference in the NC and federal personal exemption. For tax year 2012 single filers with income less than $60,000 ($100,000 for married filing jointly) must add $1,300 to their taxable income. If the filer's income is over the applicable threshold $1,800 must be added to their taxable income. | ||||||||
586 | (r) Tax Credit | ||||||||
587 | (s) Exemption credits phase out for single taxpayers by $6 for each $2,500 of AGI above $169,730 and for MFJ by $12 for each $2,500 of AGI above $339,464. The credit cannot be reduced to below zero. | ||||||||
588 | (t) Connecticut has a complex set of phase-out provisions. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount will have a tax rate of 5% instead of 3%. Additionally, each single taxpayer whose Connecticut AGI exceeds $200,000 shall pay an amount equal to$75 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $200,000, up to a maximum payment of $2,250. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 3% tax rate does not apply shall be an amount to which the 5% tax rate shall apply. For each MFJ taxpayer whose Connecticut AGI exceeds $400,000 dollars shall pay, in addition to the amount above, an amount equal to $150 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $400,000, up to a maximum payment of $4,500. Conn. Gen. Stat. § 12-700 (2012). | ||||||||
589 | (u) Connecticut taxpayers are also given a personal tax credit based upon certain income constraints, which completely phases out by $1,000 for every $1,000 of AGI over $27,000. | ||||||||
590 | (v) In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions. | ||||||||
591 | (w) Additionally, Hawaii allows any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of its annual gross sales (1) where the taxpayer's only activities in this State consist of sales; and (2) who does not own or rent real estate or tangible personal property; and (3) whose annual gross sales in or into this State during the tax year is not in excess of $100,000. Haw. Rev. Stat. § 235-51 (2012). | ||||||||
592 | (x) $1,000 is a base exemption. If dependents meet certain conditions, can take an additional $1,500 exemption for each. | ||||||||
593 | (y) The exemption amount has the following phase out schedule: If AGI is above $100,000 but below $125,000-exemption is $1,600; if AGI is above $125,000 but below $150,000-exemption is $800; if AGI is above $150,000-no exemption. | ||||||||
594 | (z) Michigan Legislature attempted to phase out personal exemption, but the attempt was declared unconstitutional by Michigan Supreme Court. (Docket No. 143157). | ||||||||
595 | (aa) Montana filers' standard deduction is 20% of AGI. For single taxpayers, the deduction must be between $1860-$4,200. For married taxpayers, the deduction must be between $3,720-$8,400. | ||||||||
596 | (bb) Federal Taxable income is the starting point for North Dakota, so the federal standard deduction and exemptions are built-in. | ||||||||
597 | (cc) The 5.25% rate is contingent upon the determination required to be made by the State Board of Equalization under Okla. Stat. tit. 68, § 2355.1A (otherwise the rate would be 5.5%). For 2012, the Board approved the rate of 5.25%. | ||||||||
598 | (dd) The phase-out range for the personal exemption and deduction is $192,900-$207,950. The exemptions and deductions are completely phased-out at an modified Federal of AGI of $207,950. | ||||||||
599 | (ee) These are the rates listed on the estimated 2013 tax form. There is also a Additional Tax in Nebraska in 2013 on adjusted gross income over $250,000 for a single taxpayer, $300,000 for a marrie and filing jointly taxpayer, $150,000 for a married and filing seperately, and $275,000 for a head of the household. There are four brackets in each schedule. http://www.revenue.ne.gov/tax/current/f_1040nes_2013.pdf | ||||||||
600 | (ff) Section 601(d-1) imposes a temporary supplemental tax for tax years beginning after 2011 and before 2015. The supplemental tax applies to taxpayers whose adjusted gross income exceeds $100,000. It will be indexed by the cost of living percentage adjustments for tax years 2013 and 2014. | ||||||||
601 | (gg) Standard deduction will be indexed by a cost of living percentage adjustment purusant to section 614 of the Tax Law for tax years 2013 and 2014. For tax years 2015 and after, the standard deduction will be fixed at the amount allowable in tax year 2014. | ||||||||
602 | (hh) this is the expected tax rate for 2013 according to the instructions for estimating PA personal income tax. | ||||||||
603 | (ii) The 2013 preliminary tax schedule brackets are referenced here. The brackets are adjusted annually for inflation and are subject to change. | ||||||||
604 | Tax Foundation | ||||||||
605 | Ph: (202) 4646200 | ||||||||
606 | www.taxfoundation.org | ||||||||
1 | State Individual Income Tax Rates, As of July 1, 2012 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
2 | Type of Tax Return | Rates | Brackets | Standard Deduction | Personal Exemptions | Deduct Federal Tax Payment on State Return? | Local Income Taxes Added? | ||
3 | |||||||||
4 | Per Filer | Per Depen-dent | |||||||
5 | Alabama (a, f) | ||||||||
6 | Single | 2% | > | $0 | $2,500 (b) | $1,500 | $1,000 (b) | Yes | Yes (h) |
7 | 4% | > | $500 | ||||||
8 | 5% | > | $3,000 | ||||||
9 | Couple | 2% | > | $0 | $7,500 (b) | $1,500 | $1,000 (b) | ||
10 | 4% | > | $1,000 | ||||||
11 | 5% | > | $6,000 | ||||||
12 | Sources: State income tax form, CCH State Tax Handbook, Ala. Code § 40-18-5, -15, -19 (2012). | ||||||||
13 | |||||||||
14 | Alaska | ||||||||
15 | All | None | n.a. | n.a. | n.a. | n.a. | n.a. | ||
16 | |||||||||
17 | Arizona (a) | ||||||||
18 | Single | 2.59% | > | $0 | $4,703 | $2,100 | $2,300 (g) | No | No |
19 | 2.88% | > | $10,000 | ||||||
20 | 3.36% | > | $25,000 | ||||||
21 | 4.24% | > | $50,000 | ||||||
22 | 4.54% | > | $150,000 | ||||||
23 | Couple | 2.59% | > | $0 | $9,406 | $2,100 | $2,300 (g) | ||
24 | 2.88% | > | $20,000 | ||||||
25 | 3.36% | > | $50,000 | ||||||
26 | 4.24% | > | $100,000 | ||||||
27 | 4.54% | > | $300,000 | ||||||
28 | Sources: State income tax form, CCH State Tax Handbook, Ariz. Rev. Stat. Ann. § 43-1011, -1023, -1043 (2012). | ||||||||
29 | |||||||||
30 | Arkansas (d, e) | ||||||||
31 | Single | 1% | > | $0 | $2,000 | $23 (r) | $23 (r) | No | Yes (h) |
32 | 2.5% | > | $4,000 | ||||||
33 | 3.5% | > | $8,000 | ||||||
34 | 4.5% | > | $11,900 | ||||||
35 | 6% | > | $19,900 | ||||||
36 | 7% | > | $33,200 | ||||||
37 | Couple | 1% | > | $0 | $4,000 | $23 (r) | $23 (r) | ||
38 | 2.5% | > | $4,000 | ||||||
39 | 3.5% | > | $8,000 | ||||||
40 | 4.5% | > | $11,900 | ||||||
41 | 6% | > | $19,900 | ||||||
42 | 7% | > | $33,200 | ||||||
43 | Sources: State income tax form, CCH State Tax Handbook, Ark. Code Ann. § 26-51-201, -430, -501 (2012). | ||||||||
44 | |||||||||
45 | California (a, e) | ||||||||
46 | Single | 1.0% | > | $0 | $3,769 | $102 (r, s) | $315 (r, s) | No | No |
47 | 2.0% | > | $7,316 | ||||||
48 | 4.0% | > | $17,346 | ||||||
49 | 6.0% | > | $27,377 | ||||||
50 | 8.0% | > | $38,004 | ||||||
51 | 9.3% | > | $48,029 | ||||||
52 | 10.3% | > | $1,000,000 | ||||||
53 | Couple | 1.0% | > | $0 | $7,538 | $102 (r, s) | $315 (r, s) | ||
54 | 2.0% | > | $14,632 | ||||||
55 | 4.0% | > | $34,692 | ||||||
56 | 6.0% | > | $54,754 | ||||||
57 | 8.0% | > | $76,008 | ||||||
58 | 9.3% | > | $96,058 | ||||||
59 | 10.3% | > | $1,000,000 | ||||||
60 | Sources: State income tax form, CCH State Tax Handbook, Cal. Revenue and Taxation Code § 17041, 17043, 17045, 17054, 17073.5 (2012). | ||||||||
61 | |||||||||
62 | Colorado | ||||||||
63 | Colorado | 4.63% of federal | n.a | n.a | n.a | No | No | ||
64 | taxable income | ||||||||
65 | Sources: State income tax form, CCH State Tax Handbook, Colo. Rev. Stat. § 39-22-104 (2012). | ||||||||
66 | |||||||||
67 | Connecticut (a, t) | ||||||||
68 | Single | 3.00% | > | $0 | n.a | $13,000 (u) | $0 | No | No |
69 | 5.00% | > | $10,000 | ||||||
70 | 5.50% | > | $50,000 | ||||||
71 | 6.00% | > | $100,000 | ||||||
72 | 6.50% | > | $200,000 | ||||||
73 | 6.70% | > | $250,000 | ||||||
74 | Couple | 3.00% | > | $0 | n.a | $13,000 (u) | $0 | ||
75 | 5.00% | > | $20,000 | ||||||
76 | 5.50% | > | $100,000 | ||||||
77 | 6.00% | > | $200,000 | ||||||
78 | 6.50% | > | $400,000 | ||||||
79 | 6.70% | > | $500,000 | ||||||
80 | Sources: State income tax form, CCH State Tax Handbook, Conn. Gen. Stat. § 12-700 (2012). | ||||||||
81 | |||||||||
82 | Delaware (v) | ||||||||
83 | Single | 2.2% | > | $2,000 | $3,250 | $110 (r) | $110 (r) | No | Yes (h) |
84 | 3.9% | > | $5,000 | ||||||
85 | 4.8% | > | $10,000 | ||||||
86 | 5.2% | > | $20,000 | ||||||
87 | 5.55% | > | $25,000 | ||||||
88 | 6.75% | > | $60,000 | ||||||
89 | Couple | 2.2% | > | $2,000 | $6,500 | $110 (r) | $110 (r) | ||
90 | 3.9% | > | $5,000 | ||||||
91 | 4.8% | > | $10,000 | ||||||
92 | 5.2% | > | $20,000 | ||||||
93 | 5.55% | > | $25,000 | ||||||
94 | 6.75% | > | $60,000 | ||||||
95 | Sources: State income tax form, CCH State Tax Handbook, Del. Code Ann. Tit. 30, § 1102, 1108, 1110 (2012). | ||||||||
96 | |||||||||
97 | Florida | ||||||||
98 | None | n.a | n.a | n.a | n.a | ||||
99 | |||||||||
100 | Georgia | ||||||||
101 | Single | 1% | > | $0 | $2,300 | $2,700 | $3,000 | No | No |
102 | 2% | > | $750 | ||||||
103 | 3% | > | $2,250 | ||||||
104 | 4% | > | $3,750 | ||||||
105 | 5% | > | $5,250 | ||||||
106 | 6% | > | $7,000 | ||||||
107 | Couple | 1% | > | $0 | $3,000 | $7,400 | $3,000 | ||
108 | 2% | > | $1,000 | ||||||
109 | 3% | > | $3,000 | ||||||
110 | 4% | > | $5,000 | ||||||
111 | 5% | > | $7,000 | ||||||
112 | 6% | > | $10,000 | ||||||
113 | Sources: State income tax form, CCH State Tax Handbook, Ga. Code Ann. § 48-7-20, -26, -27 (2012), 2012 Ga. Laws Act 607, H.B. 386 (Approved April 19, 2012) | ||||||||
114 | |||||||||
115 | Hawaii (w) | ||||||||
116 | Single | 1.4% | > | $0 | $2,000 | $1,040 | $1,040 | No | No |
117 | 3.2% | > | $2,400 | ||||||
118 | 5.5% | > | $4,800 | ||||||
119 | 6.4% | > | $9,600 | ||||||
120 | 6.8% | > | $14,400 | ||||||
121 | 7.2% | > | $19,200 | ||||||
122 | 7.6% | > | $24,000 | ||||||
123 | 7.9% | > | $36,000 | ||||||
124 | 8.25% | > | $48,000 | ||||||
125 | 9% | > | $150,000 | ||||||
126 | 10% | > | $175,000 | ||||||
127 | 11% | > | $200,000 | ||||||
128 | Couple | 1.4% | > | $0 | $4,000 | $1,040 | $1,040 | ||
129 | 3.2% | > | $4,800 | ||||||
130 | 5.5% | > | $9,600 | ||||||
131 | 6.4% | > | $19,200 | ||||||
132 | 6.8% | > | $28,800 | ||||||
133 | 7.2% | > | $38,400 | ||||||
134 | 7.6% | > | $48,000 | ||||||
135 | 7.9% | > | $72,000 | ||||||
136 | 8.25% | > | $96,000 | ||||||
137 | 9% | > | $300,000 | ||||||
138 | 10% | > | $350,000 | ||||||
139 | 11% | > | $400,000 | ||||||
140 | Sources: State income tax form, CCH State Tax Handbook, Haw. Rev. Stat. § 235-2.4, 235-51, 235-54 (2012). | ||||||||
141 | |||||||||
142 | Idaho (e) | ||||||||
143 | Single | 1.6% | > | $0 | $5,950 | $3,800 | $3,800 | No | No |
144 | 3.6% | > | $1,380 | ||||||
145 | 4.1% | > | $2,760 | ||||||
146 | 5.1% | > | $4,140 | ||||||
147 | 6.1% | > | $5,520 | ||||||
148 | 7.1% | > | $6,900 | ||||||
149 | 7.4% | > | $10,350 | ||||||
150 | Couple | 1.6% | > | $0 | $11,900 | $3,800 | $3,800 | ||
151 | 3.6% | > | $2,760 | ||||||
152 | 4.1% | > | $5,520 | ||||||
153 | 5.1% | > | $8,280 | ||||||
154 | 6.1% | > | $11,040 | ||||||
155 | 7.1% | > | $13,800 | ||||||
156 | 7.4% | > | $20,700 | ||||||
157 | Sources: State income tax form, CCH State Tax Handbook, Idaho State Tax Commission, Idaho Code Ann. 63-3022, 3022N, 3024 (2012). | ||||||||
158 | |||||||||
159 | Illinois | ||||||||
160 | 5% of federal | n.a | $2,000 | $2,000 | No | No | |||
161 | adjusted gross income | ||||||||
162 | with modification | ||||||||
163 | Sources: State income tax form, CCH State Tax Handbook, Ill. Comp. Stat. 5/201, 5/203, 5/204 (2012). | ||||||||
164 | |||||||||
165 | Indiana | ||||||||
166 | 3.4% of federal | n.a | $1,000 | $1,000 (x) | No | Yes (h) | |||
167 | adjusted gross income | ||||||||
168 | with modification | ||||||||
169 | Sources: State income tax form and instructions, CCH State Tax Handbook, Ind. Code 6-3-2-1, 6-3-1-3.5 (2012). | ||||||||
170 | |||||||||
171 | Iowa (e, f) | ||||||||
172 | Single | 0.36% | > | $0 | $1,860 | $40 (r) | $40 (r) | Yes | Yes (h) |
173 | 0.72% | > | $1,469 | ||||||
174 | 2.43% | > | $2,938 | ||||||
175 | 4.50% | > | $5,876 | ||||||
176 | 6.12% | > | $13,221 | ||||||
177 | 6.48% | > | $22,035 | ||||||
178 | 6.80% | > | $29,380 | ||||||
179 | 7.92% | > | $44,070 | ||||||
180 | 8.98% | > | $66,105 | ||||||
181 | Couple | 0.36% | > | $0 | $4,590 | $40 (r) | $40 (r) | ||
182 | 0.72% | > | $1,469 | ||||||
183 | 2.43% | > | $2,938 | ||||||
184 | 4.50% | > | $5,876 | ||||||
185 | 6.12% | > | $13,221 | ||||||
186 | 6.48% | > | $22,035 | ||||||
187 | 6.80% | > | $29,380 | ||||||
188 | 7.92% | > | $44,070 | ||||||
189 | 8.98% | > | $66,105 | ||||||
190 | Sources: State income tax form, CCH State Tax Handbook, Iowa Department of Revenue 2012 Tax Rate Update, Iowa Code 422.9, 422.12 (2012). | ||||||||
191 | |||||||||
192 | Kansas | ||||||||
193 | Single | 3.5% | > | $0 | $3,000 | $2,250 | $2,250 | No | No |
194 | 6.25% | > | $15,000 | ||||||
195 | 6.45% | > | $30,000 | ||||||
196 | Couple | 3.50% | > | $0 | $6,000 | $2,250 | $2,250 | ||
197 | 6.25% | > | $30,000 | ||||||
198 | 6.45% | > | $60,000 | ||||||
199 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
200 | |||||||||
201 | Kentucky | ||||||||
202 | Single | 2% | > | $0 | $2,290 | $20 (r) | $20 (r) | No | Yes (h) |
203 | 3% | > | $3,000 | ||||||
204 | 4% | > | $4,000 | ||||||
205 | 5% | > | $5,000 | ||||||
206 | 5.8% | > | $8,000 | ||||||
207 | 6% | > | $75,000 | ||||||
208 | Couple | 2% | > | $0 | $2,290 | $20 (r) | $20 (r) | ||
209 | 3% | > | $3,000 | ||||||
210 | 4% | > | $4,000 | ||||||
211 | 5% | > | $5,000 | ||||||
212 | 5.8% | > | $8,000 | ||||||
213 | 6% | > | $75,000 | ||||||
214 | Sources: State income tax form, CCH State Tax Handbook, Kentucky Tax Alert vol. 30, no. 5, Ky. Rev. Stat. Ann. 141.020, 141.081 (2012). | ||||||||
215 | |||||||||
216 | Louisiana (f) | ||||||||
217 | Single | 2% | > | $0 | n.a. | $ 4,500 (n) | $1,000 | Yes | No |
218 | 4% | > | $12,500 | ||||||
219 | 6% | > | $50,000 | ||||||
220 | Couple | 2% | > | $0 | n.a. | $ 9,000 (n) | $1,000 | ||
221 | 4% | > | $25,000 | ||||||
222 | 6% | > | $100,000 | ||||||
223 | Sources: State income tax form, CCH State Tax Handbook, La. Rev. Stat. Ann. 47:32, 47:55, 47:294 (2011). | ||||||||
224 | |||||||||
225 | Maine (e) | ||||||||
226 | Single | 2.00% | > | $0 | $5,950 | $2,850 | $2,850 | No | No |
227 | 4.50% | > | $5,100 | ||||||
228 | 7.00% | > | $10,150 | ||||||
229 | 8.50% | > | $20,350 | ||||||
230 | Couple | 2.00% | > | $0 | $11,900 | $2,850 | $2,850 | ||
231 | 4.50% | > | $10,200 | ||||||
232 | 7.00% | > | $20,350 | ||||||
233 | 8.50% | > | $40,700 | ||||||
234 | Sources: State income tax form, CCH State Tax Handbook, Maine Tax Alert vol. 21, no. 7. | ||||||||
235 | |||||||||
236 | Maryland | ||||||||
237 | Single | 2% | > | $0 | $2,000 (o) | $3,200 (y) | $3,200 (y) | No | Yes (h) |
238 | 3% | > | $1,000 | ||||||
239 | 4% | > | $2,000 | ||||||
240 | 4.75% | > | $3,000 | ||||||
241 | 5% | > | $100,000 | ||||||
242 | 5.25% | > | $125,000 | ||||||
243 | 5.5% | > | $150,000 | ||||||
244 | 5.75% | > | $250,000 | ||||||
245 | Couple | 2% | > | $0 | $4,000 (o) | $3,200 (y) | $3,200 (y) | ||
246 | 3% | > | $1,000 | ||||||
247 | 4% | > | $2,000 | ||||||
248 | 4.75% | > | $3,000 | ||||||
249 | 5% | > | $150,000 | ||||||
250 | 5.25% | > | $175,000 | ||||||
251 | 5.5% | > | $225,000 | ||||||
252 | 5.75% | > | $300,000 | ||||||
253 | Sources: State income tax form and instructions, CCH State Tax Handbook, Md. Code Ann., Tax-Gen 10-105, 10-211, 10-217 (2012). | ||||||||
254 | |||||||||
255 | Mass. (a) | ||||||||
256 | 5.25% | > | $0 | n.a. | $4,400 | $1,000 | No | No | |
257 | Sources: State income tax form, CCH State Tax Handbook, Massachusetts Department of Revenue | ||||||||
258 | |||||||||
259 | Michigan (a) | ||||||||
260 | 4.35% of federal | n.a. | $3,700 (z) | $3,700 (z) | No | Yes (h) | |||
261 | adjusted gross income | ||||||||
262 | with modification | ||||||||
263 | Sources: State income tax form, CCH State Tax Handbook, Mich. Comp. Laws 206.51 (2012). | ||||||||
264 | |||||||||
265 | Minn. (e) | ||||||||
266 | Single | 5.35% | > | $0 | $5,950 (p) | $ 3,800 (p) | $ 3,800 (p) | No | |
267 | 7.05% | > | $23,670 | ||||||
268 | 7.85% | > | $77,730 | ||||||
269 | Couple | 5.35% | > | $0 | $11,900 (p) | $ 3,800 (p) | $ 3,800 (p) | ||
270 | 7.05% | > | $34,590 | ||||||
271 | 7.85% | > | $137,430 | ||||||
272 | Sources: State income tax form, CCH State Tax Handbook, Minnesota Revenue News Release Dec. 15, 2011, Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
273 | |||||||||
274 | Mississippi | ||||||||
275 | Single | 3% | > | $0 | $2,300 | $6,000 | $1,500 | No | No |
276 | 4% | > | $5,000 | ||||||
277 | 5% | > | $10,000 | ||||||
278 | Couple | 3% | > | $0 | $4,600 | $6,000 | $1,500 | ||
279 | 4% | > | $5,000 | ||||||
280 | 5% | > | $10,000 | ||||||
281 | Sources: State income tax form, CCH State Tax Handbook, Miss. Code Ann. 27-7-5, -17, -21 (2012). | ||||||||
282 | |||||||||
283 | Missouri (f) | ||||||||
284 | Single | 1.5% | > | $0 | $5,950 | $2,100 | $1,200 | Yes (k) | Yes (h) |
285 | 2% | > | $1,000 | ||||||
286 | 2.5% | > | $2,000 | ||||||
287 | 3% | > | $3,000 | ||||||
288 | 3.5% | > | $4,000 | ||||||
289 | 4% | > | $5,000 | ||||||
290 | 4.5% | > | $6,000 | ||||||
291 | 5% | > | $7,000 | ||||||
292 | 5.5% | > | $8,000 | ||||||
293 | 6% | > | $9,000 | ||||||
294 | Couple | 1.5% | > | $0 | $11,900 | $2,100 | $1,200 | ||
295 | 2% | > | $1,000 | ||||||
296 | 2.5% | > | $2,000 | ||||||
297 | 3% | > | $3,000 | ||||||
298 | 3.5% | > | $4,000 | ||||||
299 | 4% | > | $5,000 | ||||||
300 | 4.5% | > | $6,000 | ||||||
301 | 5% | > | $7,000 | ||||||
302 | 5.5% | > | $8,000 | ||||||
303 | 6% | > | $9,000 | ||||||
304 | Sources: State income tax form, CCH State Tax Handbook, Mo. Rev. Stat. 143.011, 143.131, 143.151, 143.161, 143.171 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
305 | |||||||||
306 | Montana (a, e, f) | ||||||||
307 | Single | 1% | > | $0 | $4,110 (aa) | $2,190 | $2,190 | Yes (k) | No |
308 | 2% | > | $2,700 | ||||||
309 | 3% | > | $4,700 | ||||||
310 | 4% | > | $7,200 | ||||||
311 | 5% | > | $9,700 | ||||||
312 | 6% | > | $12,500 | ||||||
313 | 6.9% | > | $16,000 | ||||||
314 | Couple | 1% | > | $0 | $8,220 (aa) | $2,190 | $2,190 | ||
315 | 2% | > | $2,700 | ||||||
316 | 3% | > | $4,700 | ||||||
317 | 4% | > | $7,200 | ||||||
318 | 5% | > | $9,700 | ||||||
319 | 6% | > | $12,500 | ||||||
320 | 6.9% | > | $16,000 | ||||||
321 | Sources: State income tax form, CCH State Tax Handbook, Mont. Code Ann. 15-30-2103, -2114, -2131, -2132 (2011). | ||||||||
322 | |||||||||
323 | Nebraska | ||||||||
324 | Single | 2.56% | > | $0 | $5,950 | $123 (r) | $123 (r) | No | No |
325 | 3.57% | > | $2,400 | ||||||
326 | 5.12% | > | $17,500 | ||||||
327 | 6.84% | > | $27,000 | ||||||
328 | Couple | 2.56% | > | $0 | $11,900 | $123 (r) | $123 (r) | ||
329 | 3.57% | > | $4,800 | ||||||
330 | 5.12% | > | $35,000 | ||||||
331 | 6.84% | > | $54,000 | ||||||
332 | Sources: State income tax form, CCH State Tax Handbook, Nebraska Individial Estimated Income Tax Payment Booklet. | ||||||||
333 | |||||||||
334 | Nevada | ||||||||
335 | None | n.a | n.a | n.a | |||||
336 | |||||||||
337 | New Hampshire (c) | ||||||||
338 | Single | 5% | > | $0 | n.a. | $2,400 | n.a. | No | No |
339 | Couple | 5% | > | $0 | n.a. | $4,800 | n.a. | ||
340 | Sources: State income tax form, CCH State Tax Handbook, N.H. Rev. Stat. Ann. 77:1, 77:3, 77:5 (2012). | ||||||||
341 | |||||||||
342 | New Jersey | ||||||||
343 | Single | 1.4% | > | $0 | n.a. | $1,000 | $1,500 | No | Yes (h) |
344 | 1.75% | > | $20,000 | ||||||
345 | 3.5% | > | $35,000 | ||||||
346 | 5.525% | > | $40,000 | ||||||
347 | 6.37% | > | $75,000 | ||||||
348 | 8.97% | > | $500,000 | ||||||
349 | Couple | 1.40% | > | $0 | n.a. | $1,000 | $1,500 | ||
350 | 1.75% | > | $20,000 | ||||||
351 | 2.45% | > | $50,000 | ||||||
352 | 3.50% | > | $70,000 | ||||||
353 | 5.525% | > | $80,000 | ||||||
354 | 6.37% | > | $150,000 | ||||||
355 | 8.97% | > | $500,000 | ||||||
356 | Sources: State income tax form, CCH State Tax Handbook, N.J. Stat. Ann. 54A:2-1, 54A:3-1 (2012). | ||||||||
357 | |||||||||
358 | New Mexico | ||||||||
359 | Single | 1.7% | > | $0 | $5,950 | $3,800 | $3,800 | No | No |
360 | 3.2% | > | $5,500 | ||||||
361 | 4.7% | > | $11,000 | ||||||
362 | 4.9% | > | $16,000 | ||||||
363 | Couple | 1.7% | > | $0 | $11,900 | $3,800 | $3,800 | ||
364 | 3.2% | > | $8,000 | ||||||
365 | 4.7% | > | $16,000 | ||||||
366 | 4.9% | > | $24,000 | ||||||
367 | Sources: State income tax form, CCH State Tax Handbook, N.M. Stat. 7-2-2, -7 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
368 | |||||||||
369 | New York | ||||||||
370 | Single | 4% | > | $0 | $7,500 | n.a. | $1,000 | No | Yes (h) |
371 | 4.5% | > | $8,000 | ||||||
372 | 5.25% | > | $11,000 | ||||||
373 | 5.9% | > | $13,000 | ||||||
374 | 6.45% | > | $20,000 | ||||||
375 | 6.65% | > | $75,000 | ||||||
376 | 6.85% | > | $200,000 | ||||||
377 | 8.82% | > | $1,000,000 | ||||||
378 | Couple | 4% | > | $0 | $15,000 | n.a. | $1,000 | ||
379 | 4.5% | > | $16,000 | ||||||
380 | 5.25% | > | $22,000 | ||||||
381 | 5.9% | > | $26,000 | ||||||
382 | 6.45% | > | $40,000 | ||||||
383 | 6.65% | > | $150,000 | ||||||
384 | 6.85% | > | $300,000 | ||||||
385 | 8.82% | > | $2,000,000 | ||||||
386 | Sources: State income tax form, CCH State Tax Handbook, N.Y. Tax Law 601, 614, 616 (2012), TSB-M-87(11). | ||||||||
387 | |||||||||
388 | North Carolina | ||||||||
389 | Single | 6% | > | $0 | $3,000 | $2,500 (q) | $2,500 (q) | No | No |
390 | 7% | > | $12,750 | ||||||
391 | 7.75% | > | $60,000 | ||||||
392 | Couple | 6% | > | $0 | $6,000 | $2,500 (q) | $2,500 (q) | ||
393 | 7% | > | $21,250 | ||||||
394 | 7.75% | > | $100,000 | ||||||
395 | Sources: State income tax form, CCH State Tax Handbook, N.C. Gen. Stat. 105-134.2, -134.6 (2011). | ||||||||
396 | |||||||||
397 | North Dakota (e) | ||||||||
398 | Single | 1.51% | > | $0 | $5,950 (bb) | $ 3,800 (bb) | $ 3,800 (bb) | No | No |
399 | 2.82% | > | $35,350 | ||||||
400 | 3.13% | > | $85,650 | ||||||
401 | 3.63% | > | $178,650 | ||||||
402 | 3.99% | > | $388,350 | ||||||
403 | Couple | 1.51% | > | $0 | $11,900 (bb) | $ 3,800 (bb) | $ 3,800 (bb) | ||
404 | 2.82% | > | $59,100 | ||||||
405 | 3.13% | > | $142,700 | ||||||
406 | 3.63% | > | $217,450 | ||||||
407 | 3.99% | > | $388,350 | ||||||
408 | Sources: State income tax form and 2012 estimated tax schedule, CCH State Tax Handbook, N.D. Cent. Code 57-38-30.3 (2011), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
409 | |||||||||
410 | Ohio (a, e) | ||||||||
411 | Single | 0.587% | > | $0 | n.a | $1,650 | $1,650 | No | Yes (h) |
412 | 1.174% | > | $5,100 | ||||||
413 | 2.348% | > | $10,200 | ||||||
414 | 2.935% | > | $15,350 | ||||||
415 | 3.521% | > | $20,450 | ||||||
416 | 4.109% | > | $40,850 | ||||||
417 | 4.695% | > | $81,650 | ||||||
418 | 5.451% | > | $102,100 | ||||||
419 | 5.925% | > | $204,200 | ||||||
420 | Couple | 0.587% | > | $0 | n.a | $1,650 | $1,650 | ||
421 | 1.174% | > | $5,100 | ||||||
422 | 2.348% | > | $10,200 | ||||||
423 | 2.935% | > | $15,350 | ||||||
424 | 3.521% | > | $20,450 | ||||||
425 | 4.109% | > | $40,850 | ||||||
426 | 4.695% | > | $81,650 | ||||||
427 | 5.451% | > | $102,100 | ||||||
428 | 5.925% | > | $204,200 | ||||||
429 | Sources: State income tax form, CCH State Tax Handbook, Ohio Rev. Code Ann. 5747.02, 5747.022 (2012) | ||||||||
430 | |||||||||
431 | Oklahoma | ||||||||
432 | Single | 0.5% | > | $0 | $5,950 (p) | $1,000 | $1,000 | No | No |
433 | 1% | > | $1,000 | ||||||
434 | 2% | > | $2,500 | ||||||
435 | 3% | > | $3,750 | ||||||
436 | 4% | > | $4,900 | ||||||
437 | 5% | > | $7,200 | ||||||
438 | 5.25% (cc) | > | $8,700 | ||||||
439 | Couple | 0.5% | > | $0 | $11,900 (p) | $1,000 | $1,000 | ||
440 | 1% | > | $2,000 | ||||||
441 | 2% | > | $5,000 | ||||||
442 | 3% | > | $7,500 | ||||||
443 | 4% | > | $9,800 | ||||||
444 | 5% | > | $12,200 | ||||||
445 | 5.25% (cc) | > | $15,000 | ||||||
446 | Sources: State income tax form, CCH State Tax Handbook, Okla. Stat. tit. 68, 2355, 2355.1A, 2358 (2012), Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
447 | |||||||||
448 | Oregon (e, f, j) | ||||||||
449 | Single | 5% | > | $0 | $2,025 | $183 (r) | $183 (r) | Yes (k) | Yes (h) |
450 | 7% | > | $3,150 | ||||||
451 | 9% | > | $7,950 | ||||||
452 | 9.9% | > | $125,000 | ||||||
453 | Couple | 5% | > | $0 | $4,055 | $183 (r) | $183 (r) | ||
454 | 7% | > | $6,300 | ||||||
455 | 9% | > | $15,900 | ||||||
456 | 9.9% | > | $250,000 | ||||||
457 | Sources: State income tax form, CCH State Tax Handbook, Or. Rev. Stat. 316.037, 316.085, 316.680, 316.695 (2012), Oregon Legislative Revenue Office Research Report #1-12. | ||||||||
458 | |||||||||
459 | Pennsylvania | ||||||||
460 | 3.07% | > | $0 | n.a | n.a | n.a | No | Yes (h) | |
461 | |||||||||
462 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
463 | |||||||||
464 | Rhode Island (e) | ||||||||
465 | Single | 3.75% | > | $0 | $7,800 | $3,650 (dd) | $3,650 (dd) | No | No |
466 | 4.75% | > | $57,150 | ||||||
467 | 5.99% | > | $129,900 | ||||||
468 | Couple | 3.75% | > | $0 | $15,600 | $3,650 (dd) | $3,650 (dd) | ||
469 | 4.75% | > | $57,150 | ||||||
470 | 5.99% | > | $129,900 | ||||||
471 | Sources: State income tax form, CCH State Tax Handbook, Rhode Island Division of Taxation 2012 Update. | ||||||||
472 | |||||||||
473 | South Carolina (e) | ||||||||
474 | Single | 0% | > | $0 | $5,950 (p) | $ 3,800 (p) | $ 3,800 (p) | No | No |
475 | 3% | > | $2,800 | ||||||
476 | 4% | > | $5,600 | ||||||
477 | 5% | > | $8,400 | ||||||
478 | 6% | > | $11,200 | ||||||
479 | 7% | > | $14,000 | ||||||
480 | Couple | 0% | > | $0 | $11,900 (p) | $ 3,800 (p) | $ 3,800 (p) | ||
481 | 3% | > | $2,800 | ||||||
482 | 4% | > | $5,600 | ||||||
483 | 5% | > | $8,400 | ||||||
484 | 6% | > | $11,200 | ||||||
485 | 7% | > | $14,000 | ||||||
486 | Sources: State income tax form, CCH State Tax Handbook, 2012 Declaration of Estimated Tax fro Individuals, Form SC1040-ES, Rev. Proc. 11-52, 2011-45 I.R.B. 701. | ||||||||
487 | |||||||||
488 | South Dakota | ||||||||
489 | None | n.a | n.a | n.a | |||||
490 | |||||||||
491 | Tenn.(c) | ||||||||
492 | 6% | > | $0 | n.a | $1,250 | n.a | No | No | |
493 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
494 | |||||||||
495 | Texas | ||||||||
496 | None | n.a | n.a | n.a | |||||
497 | |||||||||
498 | Utah (a) | ||||||||
499 | 5% | > | $0 | ( l ) | $2,775 | $2,775 | No | No | |
500 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
501 | |||||||||
502 | Vermont (e) | ||||||||
503 | Single | 3.55% | > | $0 | $5,950 (p) | $ 3,800 (p) | $ 3,800 (p) | No | No |
504 | 6.8% | > | $35,350 | ||||||
505 | 7.80% | > | $85,650 | ||||||
506 | 8.8% | > | $178,650 | ||||||
507 | 8.95% | > | $388,350 | ||||||
508 | Couple | 3.55% | > | $0 | $11,900 (p) | $ 3,800 (p) | $ 3,800 (p) | ||
509 | 6.8% | > | $59,050 | ||||||
510 | 7.80% | > | $142,700 | ||||||
511 | 8.8% | > | $217,450 | ||||||
512 | 8.95% | > | $388,350 | ||||||
513 | Sources: State income tax form, CCH State Tax Handbook, 2012 Estimated Tax Payment Form | ||||||||
514 | |||||||||
515 | Virginia | ||||||||
516 | Single | 2% | > | $0 | $3,000 | $930 | $930 | No | No |
517 | 3% | > | $3,000 | ||||||
518 | 5% | > | $5,000 | ||||||
519 | 5.75% | > | $17,000 | ||||||
520 | Couple | 2% | > | $0 | $6,000 | $930 | $930 | ||
521 | 3% | > | $3,000 | ||||||
522 | 5% | > | $5,000 | ||||||
523 | 5.75% | > | $17,000 | ||||||
524 | |||||||||
525 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
526 | |||||||||
527 | Washington | ||||||||
528 | None | n.a | n.a | n.a | |||||
529 | |||||||||
530 | West Virginia | ||||||||
531 | Single | 3% | > | $0 | n.a | $2,000 | $2,000 | No | No |
532 | 4% | > | $10,000 | ||||||
533 | 4.5% | > | $25,000 | ||||||
534 | 6% | > | $40,000 | ||||||
535 | 6.5% | > | $60,000 | ||||||
536 | Couple | 3% | > | $0 | n.a | $2,000 | $2,000 | ||
537 | 4% | > | $10,000 | ||||||
538 | 4.5% | > | $25,000 | ||||||
539 | 6% | > | $40,000 | ||||||
540 | 6.5% | > | $60,000 | ||||||
541 | Sources: State income tax form, CCH State Tax Handbook | ||||||||
542 | |||||||||
543 | Wisconsin (e) | ||||||||
544 | Single | 4.6% | > | $0 | $9,760 (m) | $700 | $700 | No | No |
545 | 6.15% | > | $10,570 | ||||||
546 | 6.5% | > | $21,130 | ||||||
547 | 6.75% | > | $158,500 | ||||||
548 | 7.75% | > | $232,660 | ||||||
549 | Couple | 4.6% | > | $0 | $17,580 (m) | $700 | $700 | ||
550 | 6.15% | > | $14,090 | ||||||
551 | 6.5% | > | $28,180 | ||||||
552 | 6.75% | > | $211,330 | ||||||
553 | 7.75% | > | $310,210 | ||||||
554 | Sources: State income tax form, CCH State Tax Handbook, 2012 Estimated Income Tax Instructions | ||||||||
555 | |||||||||
556 | Wyoming | ||||||||
557 | None | n.a | n.a | n.a | |||||
558 | |||||||||
559 | D.C. | ||||||||
560 | Single | 4% | > | $0 | $2,000 | $1,675 | $1,675 | No | No |
561 | 6% | > | $10,000 | ||||||
562 | 8.5% | > | $40,000 | ||||||
563 | 8.95% | > | $350,000 | ||||||
564 | Couple | 4% | > | $0 | $4,000 | $1,675 | $1,675 | ||
565 | 6% | > | $10,000 | ||||||
566 | 8.5% | > | $40,000 | ||||||
567 | 8.95% | > | $350,000 | ||||||
568 | Sources: Local income tax form, CCH State Tax Handbook, 2012 D.C. Tax Facts | ||||||||
569 | |||||||||
570 | (a) 2011 tax information | ||||||||
571 | (b) For single taxpayers with AGI below $20,000 the standard deduction is $2,500. This standard deduction amount is reduced by $25 for every additional $500 of AGI, not to fall below $2,000. For Married Filing Joint taxpayers with AGI below $20,000, the standard deduction is $7,500. This standard deduction amount is reduced by $175 for every additional $500, not to fall below $4,000. For all taxpayers claiming a dependent with AGI below $20,000, the dependent exemption is $1,000. This amount is reduced to $500 per dependent for taxpayers with AGI above $20,000 and below $100,000. For taxpayers with over $100,00 AGI, the dependent exemption is $300 per dependent. | ||||||||
572 | (c) Applies to interest and dividend income only. | ||||||||
573 | (d) Rates apply to regular tax table. A special tax table is available for low income taxpayers which reduces their tax payments. | ||||||||
574 | (e) Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. | ||||||||
575 | (f) These states allow some or all of federal income tax paid to be deducted from state taxable income. | ||||||||
576 | (g) Ariz. Rev. Stat. Ann. § 43-1023 (2012). | ||||||||
577 | (h) Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates are from Tax Foundation Background Paper, No. 60, "2011 State Business Tax Climate Index"). | ||||||||
578 | (j) Oregon's two additional tax brackets retroactive to January 1, 2009 expired December 31, 2011. For 2012, the 10.8% rate will drop to 9.9% and the top bracket will be eliminated. | ||||||||
579 | (k) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and to $5,950 in Oregon. | ||||||||
580 | (l) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out (in 2011) at 1.3 cents per dollar above $12,720 of AGI ($25,440 for married couples). For 2011 the federal standard deduction is $5,950 for single filers and $11,900 for joint filers. | ||||||||
581 | (m) The standard deduction phases out by 12% at $14,069 for single and 19.778% at 19,750 for married filing joint. The standard deduction phases out to zero at $95,403 for single, $108,637 for joint. | ||||||||
582 | (n) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||||
583 | (o) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and qualifying widowers earning more than $26,667. | ||||||||
584 | (p) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||||
585 | (q) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining North Carolina taxable income. North Carolina permits exemptions of $2,500 (pased down to $2,000 above AGI of $60,000 ($100,000 MFJ). Filers must make an adjustment on the North Carolina return for the difference in the NC and federal personal exemption. For tax year 2012 single filers with income less than $60,000 ($100,000 for married filing jointly) must add $1,300 to their taxable income. If the filer's income is over the applicable threshold $1,800 must be added to their taxable income. | ||||||||
586 | (r) Tax Credit | ||||||||
587 | (s) Exemption credits begin phasing out for single taxpayers at AGI above $166,565 and for MFJ $333,134. | ||||||||
588 | (t) Connecticut has a complex set of phase-out provisions. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount will have a tax rate of 5% instead of 3%. Additionally, each single taxpayer whose Connecticut AGI exceeds $200,000 shall pay an amount equal to$75 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $200,000, up to a maximum payment of $2,250. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayer's Connecticut taxable income to which the 3% tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 3% tax rate does not apply shall be an amount to which the 5% tax rate shall apply. For each MFJ taxpayer whose Connecticut AGI exceeds $400,000 dollars shall pay, in addition to the amount above, an amount equal to $150 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $400,000, up to a maximum payment of $4,500. Conn. Gen. Stat. § 12-700 (2012). | ||||||||
589 | (u) Connecticut taxpayers are also given a personal tax credit based upon certain income constraints, which completely phases out above $56,500. | ||||||||
590 | (v) In addition to the personal income tax rates, Delaware imposes a tax on lump-sum distributions. | ||||||||
591 | (w) Additionally, Hawaii allows any taxpayer, other than a corporation, acting as a business entity in more than one state who is required by this chapter to file a return may elect to report and pay a tax of .5 per cent of its annual gross sales (1) where the taxpayer's only activities in this State consist of sales; and (2) who does not own or rent real estate or tangible personal property; and (3) whose annual gross sales in or into this State during the tax year is not in excess of $100,000. Haw. Rev. Stat. § 235-51 (2012). | ||||||||
592 | (x) $1,000 is a base exemption. If dependents meet certain conditions, can take an additional $1,500 exemption for each. | ||||||||
593 | (y) The exemption amount has the following phase out schedule: If AGI is above $100,000 but below $125,000-exemption is $1,600; if AGI is above $125,000 but below $150,000-exemption is $800; if AGI is above $150,000-no exemption. | ||||||||
594 | (z) Michigan Legislature attempted to phase out personal exemption, but the attempt was declared unconstitutional by Michigan Supreme Court. (Docket No. 143157). | ||||||||
595 | (aa) Montana filers' standard deduction is 20% of AGI. For single taxpayers, the deduction must be between $1820-$4,110. For married taxpayers, the deduction must be between $3,640-$8,220. | ||||||||
596 | (bb) Federal Taxable income is the starting point for North Dakota, so the federal standard deduction and exemptions are built-in. | ||||||||
597 | (cc) The 5.25% rate is contingent upon the determination required to be made by the State Board of Equalization under Okla. Stat. tit. 68, § 2355.1A (otherwise the rate would be 5.5%). For 2012, the Board approved the rate of 5.25%. | ||||||||
598 | (dd) The phase-out range for the personal exemption is $181,900-$202,700, after which the personal exemption is completely phased out. | ||||||||
599 | |||||||||
600 | |||||||||
601 | |||||||||
602 | |||||||||
603 | Tax Foundation | ||||||||
604 | Ph: (202) 4646200 | ||||||||
605 | www.taxfoundation.org | ||||||||
1 | State Individual Income Tax Rates, As of February 1, 2011 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
2 | Type of Tax Return | Rates | Brackets | Standard Deduction | Personal Exemptions | Deduct Federal Tax Payment on State Return? | Local Income Taxes Added? | |||
3 | ||||||||||
4 | Per Filer | Per Depen-dent | ||||||||
5 | Alabama (f) | |||||||||
6 | Single | 2% | > | $0 | $2,000 | $1,500 | $300 | Yes | Yes (h) | |
7 | 4% | > | $500 | |||||||
8 | 5% | > | $3,000 | |||||||
9 | Couple | 2% | > | $0 | $4,000 | $1,500 | $300 | |||
10 | 4% | > | $1,000 | |||||||
11 | 5% | > | $6,000 | |||||||
12 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
13 | ||||||||||
14 | Alaska | |||||||||
15 | All | None | n.a. | n.a. | n.a. | n.a. | n.a. | |||
16 | ||||||||||
17 | Arizona | |||||||||
18 | Single | 2.59% | > | $0 | $4,677 | $2,100 | $2,100 | No | No | |
19 | 2.88% | > | $10K | |||||||
20 | 3.36% | > | $25K | |||||||
21 | 4.24% | > | $50K | |||||||
22 | 4.54% | > | $150K | |||||||
23 | Couple | 2.59% | > | $0 | $9,354 | $2,100 | $2,100 | |||
24 | 2.88% | > | $20K | |||||||
25 | 3.36% | > | $50K | |||||||
26 | 4.24% | > | $100K | |||||||
27 | 4.54% | > | $300K | |||||||
28 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
29 | ||||||||||
30 | Arkansas (d, e) | |||||||||
31 | Single | 1% | > | $0 | $2,000 | $23 (r) | No | Yes (h) | ||
32 | 2.5% | > | $3,900 | |||||||
33 | 3.5% | > | $7,800 | |||||||
34 | 4.5% | > | $11,700 | |||||||
35 | 6% | > | $19,600 | |||||||
36 | 7% | > | $32,600 | |||||||
37 | Couple | 1% | > | $0 | $4,000 | $23 (r) | ||||
38 | 2.5% | > | $3,900 | |||||||
39 | 3.5% | > | $7,800 | |||||||
40 | 4.5% | > | $11,700 | |||||||
41 | 6% | > | $19,600 | |||||||
42 | 7% | > | $32,600 | |||||||
43 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
44 | ||||||||||
45 | California (e) | |||||||||
46 | Single | 1.0% | > | $0 | $3,670 | $99 (r) | $99 (r) | No | No | |
47 | 2.0% | > | $7,124 | |||||||
48 | 4.0% | > | $16,890 | |||||||
49 | 6.0% | > | $26,657 | |||||||
50 | 8.0% | > | $37,005 | |||||||
51 | 9.3% | > | $46,766 | |||||||
52 | 10.3% | > | $1,000,000 | |||||||
53 | Couple | 1.0% | > | $0 | $7,340 | $198 (r) | $99 (r) | |||
54 | 2.0% | > | $14,248 | |||||||
55 | 4.0% | > | $33,780 | |||||||
56 | 6.0% | > | $53,314 | |||||||
57 | 8.0% | > | $74,010 | |||||||
58 | 9.3% | > | $93,532 | |||||||
59 | 10.3% | > | $2,000,000 | |||||||
60 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
61 | ||||||||||
62 | Colorado | |||||||||
63 | Colorado | 4.63% of federal | n.a | n.a | n.a | No | No | |||
64 | taxable income | |||||||||
65 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
66 | ||||||||||
67 | Connecticut | |||||||||
68 | Single | 3% | > | $0 | n.a | $13,000 (d) | $0 | No | No | |
69 | 5% | > | $10K | |||||||
70 | 6.5% | > | $500K | |||||||
71 | Couple | 3% | > | $0 | n.a | $13,000 (d) | $0 | |||
72 | 5% | > | $20K | |||||||
73 | 6.50% | > | $1M | |||||||
74 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
75 | ||||||||||
76 | Delaware | |||||||||
77 | Single | 2.2% | > | $2K | $3,250 | $110 (r) | $110 (r) | No | Yes (h) | |
78 | 3.9% | > | $5K | |||||||
79 | 4.8% | > | $10K | |||||||
80 | 5.2% | > | $20K | |||||||
81 | 5.55% | > | $25K | |||||||
82 | 6.95% | > | $60K | |||||||
83 | Couple | 2.2% | > | $2K | $6,500 | $110 (r) | $110 (r) | |||
84 | 3.9% | > | $5K | |||||||
85 | 4.8% | > | $10K | |||||||
86 | 5.2% | > | $20K | |||||||
87 | 5.55% | > | $25K | |||||||
88 | 6.95% | > | $60K | |||||||
89 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
90 | ||||||||||
91 | Florida | |||||||||
92 | None | n.a | n.a | n.a | n.a | |||||
93 | ||||||||||
94 | Georgia | |||||||||
95 | Single | 1% | > | $0 | $2,300 | $2,700 | $3,000 | No | No | |
96 | 2% | > | $750 | |||||||
97 | 3% | > | $2,250 | |||||||
98 | 4% | > | $3,750 | |||||||
99 | 5% | > | $5,250 | |||||||
100 | 6% | > | $7,000 | |||||||
101 | Couple | 1% | > | $0 | $3,000 | $2,700 | $3,000 | |||
102 | 2% | > | $1,000 | |||||||
103 | 3% | > | $3,000 | |||||||
104 | 4% | > | $5,000 | |||||||
105 | 5% | > | $7,000 | |||||||
106 | 6% | > | $10,000 | |||||||
107 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
108 | ||||||||||
109 | Hawaii | |||||||||
110 | Single | 1.4% | > | $0 | $2,000 | $1,040 | $1,040 | No | No | |
111 | 3.2% | > | $2,400 | |||||||
112 | 5.5% | > | $4,800 | |||||||
113 | 6.4% | > | $9,600 | |||||||
114 | 6.8% | > | $14,400 | |||||||
115 | 7.2% | > | $19,200 | |||||||
116 | 7.6% | > | $24 | |||||||
117 | 7.9% | > | $36K | |||||||
118 | 8.25% | > | $48K | |||||||
119 | 9% | > | $150K | |||||||
120 | 10% | > | $175K | |||||||
121 | 11% | > | $200K | |||||||
122 | Couple | 1.4% | > | $0 | $4,000 | $1,040 | $1,040 | |||
123 | 3.2% | > | $4,800 | |||||||
124 | 5.5% | > | $9,600 | |||||||
125 | 6.4% | > | $19,200 | |||||||
126 | 6.8% | > | $28,800 | |||||||
127 | 7.2% | > | $38,400 | |||||||
128 | 7.6% | > | $48,000 | |||||||
129 | 7.9% | > | $72,000 | |||||||
130 | 8.25% | > | $96,000 | |||||||
131 | 9% | > | $300,000 | |||||||
132 | 10% | > | $350,000 | |||||||
133 | 11% | > | $400,000 | |||||||
134 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
135 | ||||||||||
136 | Idaho (e) | |||||||||
137 | Single | 1.6% | > | $0 | $5,700 | $3,650 | $3,650 | No | No | |
138 | 3.6% | > | $1,323 | |||||||
139 | 4.1% | > | $2,642 | |||||||
140 | 5.1% | > | $3,963 | |||||||
141 | 6.1% | > | $5,284 | |||||||
142 | 7.1% | > | $6,604 | |||||||
143 | 7.4% | > | $9,907 | |||||||
144 | 7.8% | > | $26,418 | |||||||
145 | Couple | 1.6% | > | $0 | $11,400 | $3,650 | $3,650 | |||
146 | 3.6% | > | $2,646 | |||||||
147 | 4.1% | > | $5,284 | |||||||
148 | 5.1% | > | $7,926 | |||||||
149 | 6.1% | > | $10,568 | |||||||
150 | 7.1% | > | $13,208 | |||||||
151 | 7.4% | > | $19,814 | |||||||
152 | 7.8% | > | $52,836 | |||||||
153 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
154 | ||||||||||
155 | Illinois (b) | |||||||||
156 | 5% of federal | n.a | $2,000 | $2,000 | No | No | ||||
157 | adjusted gross income | |||||||||
158 | with modification | |||||||||
159 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
160 | ||||||||||
161 | Indiana | |||||||||
162 | 3.4% of federal | n.a | $1,000 | $1,500 | No | Yes (h) | ||||
163 | adjusted gross income | |||||||||
164 | with modification | |||||||||
165 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
166 | ||||||||||
167 | Iowa (e, f) | |||||||||
168 | Single | 0.36% | > | $0 | $1,830 | $40 | $40 | Yes | Yes (h) | |
169 | 0.72% | > | $1,439 | |||||||
170 | 2.43% | > | $2,878 | |||||||
171 | 4.50% | > | $5,756 | |||||||
172 | 6.12% | > | $12,951 | |||||||
173 | 6.48% | > | $21,585 | |||||||
174 | 6.80% | > | $28,780 | |||||||
175 | 7.92% | > | $43,170 | |||||||
176 | 8.98% | > | $64,755 | |||||||
177 | Couple | 0.36% | > | $0 | $4,500 | $40 | $40 | |||
178 | 0.72% | > | $1,439 | |||||||
179 | 2.43% | > | $2,878 | |||||||
180 | 4.50% | > | $5,756 | |||||||
181 | 6.12% | > | $12,951 | |||||||
182 | 6.48% | > | $21,585 | |||||||
183 | 6.80% | > | $28,780 | |||||||
184 | 7.92% | > | $43,170 | |||||||
185 | 8.98% | > | $64,755 | |||||||
186 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
187 | ||||||||||
188 | Kansas | |||||||||
189 | Single | 3.5% | > | $0 | $3,000 | $2,250 | $2,250 | No | No | |
190 | 6.25% | > | $15K | |||||||
191 | 6.45% | > | $30K | |||||||
192 | Couple | 3.50% | > | $0 | $6,000 | $2,250 | $2,250 | |||
193 | 6.25% | > | $30K | |||||||
194 | 6.45% | > | $60K | |||||||
195 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
196 | ||||||||||
197 | Kentucky | |||||||||
198 | Single | 2% | > | $0 | $2,210 | $20 | $20 | No | Yes (h) | |
199 | 3% | > | $3K | |||||||
200 | 4% | > | $4K | |||||||
201 | 5% | > | $5K | |||||||
202 | 5.8% | > | $8K | |||||||
203 | 6% | > | $75K | |||||||
204 | Couple | 2% | > | $0 | $2,210 | $20 | $20 | |||
205 | 3% | > | $3K | |||||||
206 | 4% | > | $4K | |||||||
207 | 5% | > | $5K | |||||||
208 | 5.8% | > | $8K | |||||||
209 | 6% | > | $75K | |||||||
210 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
211 | ||||||||||
212 | Louisiana (f) | |||||||||
213 | Single | 2% | > | $0 | n.a. | $ 4,500 (n) | $1,000 | Yes | No | |
214 | 4% | > | $12,500 | |||||||
215 | 6% | > | $50,000 | |||||||
216 | Couple | 2% | > | $0 | n.a. | $ 4,500 (n) | $1,000 | |||
217 | 4% | > | $25,000 | |||||||
218 | 6% | > | $100,000 | |||||||
219 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
220 | ||||||||||
221 | Maine (e) | |||||||||
222 | Single | 2.00% | > | $0 | $5,800 | $2,850 | $2,850 | No | No | |
223 | 4.50% | > | $5,000 | |||||||
224 | 7.00% | > | $9,950 | |||||||
225 | 8.50% | > | $19,950 | |||||||
226 | Couple | 2.00% | > | $0 | $9,650 | $2,850 | $2,850 | |||
227 | 4.50% | > | $10,000 | |||||||
228 | 7.00% | > | $19,900 | |||||||
229 | 8.50% | > | $39,900 | |||||||
230 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
231 | ||||||||||
232 | Maryland | |||||||||
233 | Single | 2% | > | $0 | $2,000 (o) | $3,200 | $3,200 | No | Yes (h) | |
234 | 3% | > | $1K | |||||||
235 | 4% | > | $2K | |||||||
236 | 4.75% | > | $3K | |||||||
237 | 5% | > | $150K | |||||||
238 | 5.25% | > | $300K | |||||||
239 | 5.5% | > | $500K | |||||||
240 | Couple | 2% | > | $0 | $4,000 (o) | $3,200 | $3,200 | |||
241 | 3% | > | $1K | |||||||
242 | 4% | > | $2K | |||||||
243 | 4.75% | > | $3K | |||||||
244 | 5% | > | $200K | |||||||
245 | 5.25% | > | $350K | |||||||
246 | 5.5% | > | $500K | |||||||
247 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
248 | ||||||||||
249 | Mass. | |||||||||
250 | 5.3% | > | $0 | n.a. | $4,400 | $1,000 | No | No | ||
251 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
252 | ||||||||||
253 | Michigan | |||||||||
254 | 4.35% of federal | n.a. | $3,600 | $3,600 | No | Yes (h) | ||||
255 | adjusted gross income | |||||||||
256 | with modification | |||||||||
257 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
258 | ||||||||||
259 | Minn. (e) | |||||||||
260 | Single | 5.35% | > | $0 | $5,800 (p) | $ 3,700 (p) | $ 3,700 (p) | No | ||
261 | 7.05% | > | $23,100 | |||||||
262 | 7.85% | > | $75,891 | |||||||
263 | Couple | 5.35% | > | $0 | $11600 (p) | $ 3,700 (p) | $ 3,700 (p) | |||
264 | 7.05% | > | $33,770 | |||||||
265 | 7.85% | > | $134,170 | |||||||
266 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
267 | ||||||||||
268 | Mississippi | |||||||||
269 | Single | 3% | > | $0 | $2,300 | $6,000 | $1,500 | No | No | |
270 | 4% | > | $5K | |||||||
271 | 5% | > | $10K | |||||||
272 | Couple | 3% | > | $0 | $4,600 | $6,000 | $1,500 | |||
273 | 4% | > | $5K | |||||||
274 | 5% | > | $10K | |||||||
275 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
276 | ||||||||||
277 | Missouri (f) | |||||||||
278 | Single | 1.5% | > | $0 | $5,700 | $2,100 | $1,200 | Yes (k) | Yes (h) | |
279 | 2% | > | $1K | |||||||
280 | 2.5% | > | $2K | |||||||
281 | 3% | > | $3K | |||||||
282 | 3.5% | > | $4K | |||||||
283 | 4% | > | $5K | |||||||
284 | 4.5% | > | $6K | |||||||
285 | 5% | > | $7K | |||||||
286 | 5.5% | > | $8K | |||||||
287 | 6% | > | $9K | |||||||
288 | Couple | 1.5% | > | $0 | $11,400 | $2,100 | $1,200 | |||
289 | 2% | > | $1K | |||||||
290 | 2.5% | > | $2K | |||||||
291 | 3% | > | $3K | |||||||
292 | 3.5% | > | $4K | |||||||
293 | 4% | > | $5K | |||||||
294 | 4.5% | > | $6K | |||||||
295 | 5% | > | $7K | |||||||
296 | 5.5% | > | $8K | |||||||
297 | 6% | > | $9K | |||||||
298 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
299 | ||||||||||
300 | Montana (e, f) | |||||||||
301 | Single | 1% | > | $0 | $3,990 | $2,130 | $2,130 | Yes (k) | No | |
302 | 2% | > | $2,600 | |||||||
303 | 3% | > | $4,600 | |||||||
304 | 4% | > | $6,900 | |||||||
305 | 5% | > | $9,400 | |||||||
306 | 6% | > | $12,100 | |||||||
307 | 6.9% | > | $15,600 | |||||||
308 | Couple | 1% | > | $0 | $7,980 | $2,130 | $2,130 | |||
309 | 2% | > | $2,600 | |||||||
310 | 3% | > | $4,600 | |||||||
311 | 4% | > | $6,900 | |||||||
312 | 5% | > | $9,400 | |||||||
313 | 6% | > | $12,100 | |||||||
314 | 6.9% | > | $15,600 | |||||||
315 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
316 | ||||||||||
317 | Nebraska | |||||||||
318 | Single | 2.56% | > | $0 | $5,700 | $118 | $118 | No | No | |
319 | 3.57% | > | $2,400 | |||||||
320 | 5.12% | > | $17,500 | |||||||
321 | 6.84% | > | $27K | |||||||
322 | Couple | 2.56% | > | $0 | $11,400 | $118 | $118 | |||
323 | 3.57% | > | $4,800 | |||||||
324 | 5.12% | > | $35,000 | |||||||
325 | 6.84% | > | $54,000 | |||||||
326 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
327 | ||||||||||
328 | Nevada | |||||||||
329 | None | n.a | n.a | n.a | ||||||
330 | ||||||||||
331 | New Hampshire (c) | |||||||||
332 | Single | 5% | > | $0 | $2,400 | n.a. | n.a. | No | No | |
333 | Couple | 5% | > | $0 | $4,800 | n.a. | n.a. | |||
334 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
335 | ||||||||||
336 | New Jersey | |||||||||
337 | Single | 1.4% | > | $0 | n.a. | $1,000 | $1,500 | No | Yes (h) | |
338 | 1.75% | > | $20K | |||||||
339 | 3.5% | > | $35K | |||||||
340 | 5.525% | > | $40K | |||||||
341 | 6.37% | > | $75K | |||||||
342 | 8.97% | > | $500K | |||||||
343 | Couple | 1.40% | > | $0 | n.a. | $1,000 | $1,500 | |||
344 | 1.75% | > | $20K | |||||||
345 | 2.45% | > | $50K | |||||||
346 | 3.50% | > | $70K | |||||||
347 | 5.525% | > | $80K | |||||||
348 | 6.37% | > | $150K | |||||||
349 | 8.97% | > | $500K | |||||||
350 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
351 | ||||||||||
352 | New Mexico | |||||||||
353 | Single | 1.7% | > | $0 | $5,700 | $3,650 | $3,650 | No | No | |
354 | 3.2% | > | $5,500 | |||||||
355 | 4.7% | > | $11K | |||||||
356 | 4.9% | > | $16K | |||||||
357 | Couple | 1.7% | > | $0 | $11,400 | $3,650 | $3,650 | |||
358 | 3.2% | > | $8,000 | |||||||
359 | 4.7% | > | $16,000 | |||||||
360 | 4.9% | > | $24,000 | |||||||
361 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
362 | ||||||||||
363 | New York (g) | |||||||||
364 | Single | 4% | > | $0 | $7,500 | n.a. | $1,000 | No | Yes (h) | |
365 | 4.5% | > | $8K | |||||||
366 | 5.25% | > | $11K | |||||||
367 | 5.9% | > | $13K | |||||||
368 | 6.85% | > | $20K | |||||||
369 | 7.85% | > | $200K | |||||||
370 | 8.97% | > | $500K | |||||||
371 | Couple | 4% | > | $0 | $15,000 | n.a. | $1,000 | |||
372 | 4.5% | > | $16K | |||||||
373 | 5.25% | > | $22K | |||||||
374 | 5.9% | > | $26K | |||||||
375 | 6.85% | > | $40K | |||||||
376 | 7.85% | > | $300K | |||||||
377 | 8.97% | > | $500K | |||||||
378 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
379 | ||||||||||
380 | North Carolina | |||||||||
381 | Single | 6% | > | $0 | $3,000 | (q) | (q) | No | No | |
382 | 7% | > | $12,750 | |||||||
383 | 7.75% | > | $60K | |||||||
384 | Couple | 6% | > | $0 | $6,000 | (q) | (q) | |||
385 | 7% | > | $21,250 | |||||||
386 | 7.75% | > | $100,000 | |||||||
387 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
388 | ||||||||||
389 | North Dakota (e) | |||||||||
390 | Single | 1.84% | > | $0 | $5,800 (p) | $ 3,700 (p) | $ 3,700 (p) | No | No | |
391 | 3.44% | > | $34K | |||||||
392 | 3.81% | > | $82,400 | |||||||
393 | 4.42% | > | $171,850 | |||||||
394 | 4.86% | > | $373,650 | |||||||
395 | Couple | 1.84% | > | $0 | $11600 (p) | $ 3,700 (p) | $ 3,700 (p) | |||
396 | 3.44% | > | $57,700 | |||||||
397 | 3.81% | > | $139,350 | |||||||
398 | 4.42% | > | $212,300 | |||||||
399 | 4.86% | > | $379,150 | |||||||
400 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
401 | ||||||||||
402 | Ohio | |||||||||
403 | Single | 0.587% | > | $0 | n.a | $1,550 | $1,550 | No | Yes (h) | |
404 | 1.174% | > | $5K | |||||||
405 | 2.348% | > | $10K | |||||||
406 | 2.935% | > | $15K | |||||||
407 | 3.521% | > | $20K | |||||||
408 | 4.109% | > | $40K | |||||||
409 | 4.695% | > | $80K | |||||||
410 | 5.451% | > | $100K | |||||||
411 | 5.925% | > | $200K | |||||||
412 | Couple | 0.587% | > | $0 | n.a | $1,550 | $1,550 | |||
413 | 1.174% | > | $5K | |||||||
414 | 2.348% | > | $10K | |||||||
415 | 2.935% | > | $15K | |||||||
416 | 3.521% | > | $20K | |||||||
417 | 4.109% | > | $40K | |||||||
418 | 4.695% | > | $80K | |||||||
419 | 5.451% | > | $100K | |||||||
420 | 5.925% | > | $200K | |||||||
421 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
422 | ||||||||||
423 | Oklahoma | |||||||||
424 | Single | 0.5% | > | $0 | $4,250 | $1,000 | $1,000 | No | No | |
425 | 1% | > | $1,000 | |||||||
426 | 2% | > | $2,500 | |||||||
427 | 3% | > | $3,750 | |||||||
428 | 4% | > | $4,900 | |||||||
429 | 5% | > | $7,200 | |||||||
430 | 5.5% | > | $8,700 | |||||||
431 | Couple | 0.5% | > | $0 | $8,500 | $1,000 | $1,000 | |||
432 | 1% | > | $2,000 | |||||||
433 | 2% | > | $5,000 | |||||||
434 | 3% | > | $7,500 | |||||||
435 | 4% | > | $9,800 | |||||||
436 | 5% | > | $12,200 | |||||||
437 | 5.5% | > | $15,000 | |||||||
438 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
439 | ||||||||||
440 | Oregon (e, f, j) | |||||||||
441 | Single | 5% | > | $0 | $1,950 | $179 | $179 | Yes (k) | Yes (h) | |
442 | 7% | > | $3,100 | |||||||
443 | 9% | > | $7,750 | |||||||
444 | 10.8% | > | $125,000 | |||||||
445 | 11% | > | $250,000 | |||||||
446 | Couple | 5% | > | $0 | $3,900 | $179 | $179 | |||
447 | 7% | > | $6,200 | |||||||
448 | 9% | > | $15,500 | |||||||
449 | 10.8% | > | $250,000 | |||||||
450 | 11% | > | $500,000 | |||||||
451 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
452 | ||||||||||
453 | Pennsylvania | |||||||||
454 | 3.07% | > | $0 | n.a | n.a | n.a | No | Yes (h) | ||
455 | ||||||||||
456 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
457 | ||||||||||
458 | Rhode Island (e) | |||||||||
459 | Single | 3.75% | > | $0 | $7,500 | $3,500 | $3,500 | No | No | |
460 | 4.75% | > | $55,000 | |||||||
461 | 5.99% | > | $125,000 | |||||||
462 | Couple | 3.75% | > | $0 | $15,000 | $3,500 | $3,500 | |||
463 | 4.75% | > | $55,000 | |||||||
464 | 5.99% | > | $125,000 | |||||||
465 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
466 | ||||||||||
467 | South Carolina (e) | |||||||||
468 | Single | 0% | > | $0 | $5,800 (p) | $ 3,700 (p) | $ 3,700 (p) | No | No | |
469 | 3% | > | $2,760 | |||||||
470 | 4% | > | $5,520 | |||||||
471 | 5% | > | $8,280 | |||||||
472 | 6% | > | $11,040 | |||||||
473 | 7% | > | $13,800 | |||||||
474 | Couple | 0% | > | $0 | $11600 (p) | $ 3,700 (p) | $ 3,700 (p) | |||
475 | 3% | > | $2,760 | |||||||
476 | 4% | > | $5,520 | |||||||
477 | 5% | > | $8,280 | |||||||
478 | 6% | > | $11,040 | |||||||
479 | 7% | > | $13,800 | |||||||
480 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
481 | ||||||||||
482 | South Dakota | |||||||||
483 | None | n.a | n.a | n.a | ||||||
484 | ||||||||||
485 | Tenn.(c) | |||||||||
486 | 6% | > | $0 | n.a | $1,250 | n.a | No | No | ||
487 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
488 | ||||||||||
489 | Texas | |||||||||
490 | None | n.a | n.a | n.a | ||||||
491 | ||||||||||
492 | Utah | |||||||||
493 | 5% | > | $0 | ( l ) | $2,738 | $2,738 | No | No | ||
494 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
495 | ||||||||||
496 | Vermont (e) | |||||||||
497 | Single | 3.55% | > | $0 | $5,800 (p) | $ 3,700 (p) | $ 3,700 (p) | No | No | |
498 | 6.8% | > | $34,500 | |||||||
499 | 7.80% | > | $83,600 | |||||||
500 | 8.8% | > | $174,400 | |||||||
501 | 8.95% | > | $379,150 | |||||||
502 | Couple | 3.55% | > | $0 | $11600 (p) | $ 3,700 (p) | $ 3,700 (p) | |||
503 | 6.8% | > | $57,650 | |||||||
504 | 7.80% | > | $139,350 | |||||||
505 | 8.8% | > | $212,300 | |||||||
506 | 8.95% | > | $379,150 | |||||||
507 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
508 | ||||||||||
509 | Virginia | |||||||||
510 | Single | 2% | > | $0 | $3,000 | $930 | $930 | No | No | |
511 | 3% | > | $3K | |||||||
512 | 5% | > | $5K | |||||||
513 | 5.75% | > | $17K | |||||||
514 | Couple | 2% | > | $0 | $6,000 | $930 | $930 | |||
515 | 3% | > | $3K | |||||||
516 | 5% | > | $5K | |||||||
517 | 5.75% | > | $17K | |||||||
518 | ||||||||||
519 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
520 | ||||||||||
521 | Washington | |||||||||
522 | None | n.a | n.a | n.a | ||||||
523 | ||||||||||
524 | West Virginia | |||||||||
525 | Single | 3% | > | $0 | n.a | $2,000 | $2,000 | No | No | |
526 | 4% | > | $10K | |||||||
527 | 4.5% | > | $25K | |||||||
528 | 6% | > | $40K | |||||||
529 | 6.5% | > | $60K | |||||||
530 | Couple | 3% | > | $0 | n.a | $2,000 | $2,000 | |||
531 | 4% | > | $10K | |||||||
532 | 4.5% | > | $25K | |||||||
533 | 6% | > | $40K | |||||||
534 | 6.5% | > | $60K | |||||||
535 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
536 | ||||||||||
537 | Wisconsin (e) | |||||||||
538 | Single | 4.6% | > | $0 | $9,410 (m) | $700 | $700 | No | No | |
539 | 6.15% | > | $10,180 | |||||||
540 | 6.5% | > | $20,360 | |||||||
541 | 6.75% | > | $152,740 | |||||||
542 | 7.75% | > | $224,210 | |||||||
543 | Couple | 4.6% | > | $0 | $16,940 (m) | $700 | $700 | |||
544 | 6.15% | > | $13,580 | |||||||
545 | 6.5% | > | $27,150 | |||||||
546 | 6.75% | > | $203,650 | |||||||
547 | 7.75% | > | $298,940 | |||||||
548 | Sources: State income tax form, CCH State Tax Handbook | |||||||||
549 | ||||||||||
550 | Wyoming | |||||||||
551 | None | n.a | n.a | n.a | ||||||
552 | ||||||||||
553 | D.C. | |||||||||
554 | Single | 4% | > | $0 | $2,000 | $1,675 | $1,675 | No | No | |
555 | 6% | > | $10K | |||||||
556 | 8.5% | > | $40K | |||||||
557 | Couple | 4% | > | $0 | $4,000 | $1,675 | $1,675 | |||
558 | 6% | > | $10K | |||||||
559 | 8.5% | > | $40K | |||||||
560 | Sources: Local income tax form, CCH State Tax Handbook | |||||||||
561 | ||||||||||
562 | (a) 2010 brackets | |||||||||
563 | (b) On January 12, 2011, Illinois incrased its rate form 3% to 5%, retroactive to January 1, 2011. | |||||||||
564 | (c) Applies to interest and dividend income only. | |||||||||
565 | (d) Rates apply to regular tax table. A special tax table is available for low income taxpayers which reduces their tax payments. | |||||||||
566 | (e) Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. California, Iowa, and Wisconsin brackets apply to tax year 2009. All other brackets listed are for tax year 2010. | |||||||||
567 | (f) These states allow some or all of federal income tax paid to be deducted from state taxable income. | |||||||||
568 | (g) New York added two income tax brackets (7.85% and 8.97%), retroactive to January 1, 2009. The new rates will be in effect for 3 years. | |||||||||
569 | (h) Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates are from Tax Foundation Background Paper, No. 60, "2011 State Business Tax Climate Index"). | |||||||||
570 | (j) Oregon approved the addition of two new brackets retroactive to January 1, 2009 and expiring December 31, 2011: 10.8% on Income over $125,000 and 11% on Income over $250,000. After 2011, the 10.8% rate will drop to 9.9% and the top bracket will be eliminated. | |||||||||
571 | (k) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and | |||||||||
572 | to $5,600 in Oregon. | |||||||||
573 | (l) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out at 1.3 cents per dollar above $12,535 of AGI ($25,070 for married couples). For 2011 the federal standard deduction is $5,800 for single filers and $11,600 for joint filers. | |||||||||
574 | (m) standard deduction phases out to zero at $91,977 for single, $104,691 for joint | |||||||||
575 | (n) Standard deduction and personal exemptions are combined: $4,500 for single and married filing | |||||||||
576 | separately; $9,000 married filing jointly and head of household. | |||||||||
577 | (o) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 | |||||||||
578 | for single filers, married filing separately filers and dependent filers earning more than $13,333. The | |||||||||
579 | standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and | |||||||||
580 | qualifying widowers earning more than $26,667. | |||||||||
581 | (p) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are | |||||||||
582 | indexed for inflation. | |||||||||
583 | (q) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining | |||||||||
584 | North Carolina taxable income. Filers must make an adjustment on the North Carolina return for the | |||||||||
585 | difference in the NC and federal personal exemption. For tax year 2010 single filers with income less than | |||||||||
586 | $60,000 ($100,000 for married filing jointly) must add $1,150 to their taxable income. If the filer's | |||||||||
587 | income is over the applicable threshold $1,650 must be added to their taxable income. | |||||||||
588 | (r) Tax Credit | |||||||||
589 | ||||||||||
590 | ||||||||||
591 | ||||||||||
592 | ||||||||||
593 | ||||||||||
594 | ||||||||||
595 | Tax Foundation | |||||||||
596 | Ph: (202) 4646200 | |||||||||
597 | www.taxfoundation.org | |||||||||
1 | State Individual Income Tax Rates, As of February 1, 2010 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
2 | |||||||||
3 | Federal Deductibility | Standard Deduction | Personal Exemptions | ||||||
4 | State | Rates | Brackets (a) | Single | Joint | Single | Dependents | ||
5 | Alabama (b, f, h) | Yes | 2% | > | $0 | $2,000 | $4,000 | $1,500 | $300 |
6 | 4% | > | $500 | ||||||
7 | 5% | > | $3,000 | ||||||
8 | |||||||||
9 | Alaska | No | None | n.a | n.a | n.a | n.a | ||
10 | |||||||||
11 | Arizona (b) | No | 2.59% | > | $0 | $4,677 | $9,354 | $2,100 | $2,100 |
12 | 2.88% | > | $10K | ||||||
13 | 3.36% | > | $25K | ||||||
14 | 4.24% | > | $50K | ||||||
15 | 4.54% | > | $150K | ||||||
16 | |||||||||
17 | Arkansas (d, e, h) | No | 1% | > | $0 | $2,000 | $4,000 | $23 (t) | $23 (t) |
18 | 2.5% | > | $3,900 | ||||||
19 | 3.5% | > | $7,800 | ||||||
20 | 4.5% | > | $11,700 | ||||||
21 | 6% | > | $19,600 | ||||||
22 | 7% | > | $32,600 | ||||||
23 | |||||||||
24 | California (b, e,l) | No | 1.25% | > | $0 | $3,637 | $7,274 | $98 (t) | $98 (t) |
25 | 2.25% | > | $7,168 | ||||||
26 | 4.25% | > | $16,994 | ||||||
27 | 6.25% | > | $26,821 | ||||||
28 | 8.25% | > | $37,233 | ||||||
29 | 9.55% | > | $47,055 | ||||||
30 | 10.55% | > | $1M | ||||||
31 | |||||||||
32 | Colorado | No | 4.63% of federal | n.a | n.a | n.a | n.a | ||
33 | taxable income | ||||||||
34 | |||||||||
35 | Connecticut (b,m) | No | 3% | > | $0 | n.a | n.a | $13,000 (d) | $0 |
36 | 5% | > | $10K | ||||||
37 | 6.5% | > | $500K | ||||||
38 | |||||||||
39 | Delaware (h) | No | 2.2% | > | $2K | $3,250 | $6,500 | $110 (t) | $110 (t) |
40 | 3.9% | > | $5K | ||||||
41 | 4.8% | > | $10K | ||||||
42 | 5.2% | > | $20K | ||||||
43 | 5.55% | > | $25K | ||||||
44 | 6.95% | > | $60K | ||||||
45 | |||||||||
46 | Florida | No | None | n.a | n.a | n.a | n.a | ||
47 | |||||||||
48 | Georgia (b) | No | 1% | > | $0 | $2,300 | $3,000 | $2,700 | $3,000 |
49 | 2% | > | $750 | ||||||
50 | 3% | > | $2,250 | ||||||
51 | 4% | > | $3,750 | ||||||
52 | 5% | > | $5,250 | ||||||
53 | 6% | > | $7,000 | ||||||
54 | |||||||||
55 | Hawaii (b) | No | 1.4% | > | $0 | $2,000 | $4,000 | $1,040 | $1,040 |
56 | 3.2% | > | $2,400 | ||||||
57 | 5.5% | > | $4,800 | ||||||
58 | 6.4% | > | $9,600 | ||||||
59 | 6.8% | > | $14,400 | ||||||
60 | 7.2% | > | $19,200 | ||||||
61 | 7.6% | > | $24 | ||||||
62 | 7.9% | > | $36K | ||||||
63 | 8.25% | > | $48K | ||||||
64 | 9% | > | $150K | ||||||
65 | 10% | > | $175K | ||||||
66 | 11% | > | $200K | ||||||
67 | |||||||||
68 | Idaho (b, e) | No | 1.6% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
69 | 3.6% | > | $1,323 | ||||||
70 | 4.1% | > | $2,642 | ||||||
71 | 5.1% | > | $3,963 | ||||||
72 | 6.1% | > | $5,284 | ||||||
73 | 7.1% | > | $6,604 | ||||||
74 | 7.4% | > | $9,907 | ||||||
75 | 7.8% | > | $26,418 | ||||||
76 | |||||||||
77 | Illinois | No | 3% of federal | n.a | n.a | $2,000 | $2,000 | ||
78 | adjusted gross income | ||||||||
79 | with modification | ||||||||
80 | |||||||||
81 | Indiana (h) | No | 3.4% of federal | n.a | n.a | $1,000 | $1,500 | ||
82 | adjusted gross income | ||||||||
83 | with modification | ||||||||
84 | |||||||||
85 | Iowa (e, f, h) | Yes | 0.36% | > | $0 | $1,750 | $4,310 | $1,780 | $4,390 |
86 | 0.72% | > | $1,407 | ||||||
87 | 2.43% | > | $2,814 | ||||||
88 | 4.5% | > | $5,628 | ||||||
89 | 6.12% | > | $12,663 | ||||||
90 | 6.48% | > | $21,105 | ||||||
91 | 6.8% | > | $28,140 | ||||||
92 | 7.92% | > | $42,210 | ||||||
93 | 8.98% | > | $63,315 | ||||||
94 | |||||||||
95 | Kansas (b) | No | 3.5% | > | $0 | $3,000 | $6,000 | $2,250 | $2,250 |
96 | 6.25% | > | $15K | ||||||
97 | 6.45% | > | $30K | ||||||
98 | |||||||||
99 | Kentucky (h) | No | 2% | > | $0 | $2,190 | $2,190 | $20 | $20 |
100 | 3% | > | $3K | ||||||
101 | 4% | > | $4K | ||||||
102 | 5% | > | $5K | ||||||
103 | 5.8% | > | $8K | ||||||
104 | 6% | > | $75K | ||||||
105 | |||||||||
106 | Louisiana (b, f) | Yes | 2% | > | $0 | n.a. | n.a. | $ 4,500 (u) | $1,000 |
107 | 4% | > | $12,500 | ||||||
108 | 6% | > | $50,000 | ||||||
109 | |||||||||
110 | Maine (b, e) | No | 6.5% | > | $0 | $5,700 | $9,500 | $2,850 | $2,850 |
111 | 6.85% | > | $250K | ||||||
112 | |||||||||
113 | Maryland (b, h) | No | 2% | > | $0 | $2,000 (v) | $4,000 (v) | $3,200 | $3,200 |
114 | 3% | > | $1K | ||||||
115 | 4% | > | $2K | ||||||
116 | 4.75% | > | $3K | ||||||
117 | 5% | > | $150K | ||||||
118 | 5.25% | > | $300K | ||||||
119 | 5.5% | > | $500K | ||||||
120 | 6.25% | > | $1M | ||||||
121 | |||||||||
122 | Mass. | No | 5.3% | > | $0 | n.a. | n.a. | $4,400 | $1,000 |
123 | |||||||||
124 | Michigan (h) | No | 4.35% of federal | n.a. | n.a. | $3,600 | $3,600 | ||
125 | adjusted gross income | ||||||||
126 | with modification | ||||||||
127 | |||||||||
128 | Minn. (b, e) | No | 5.35% | > | $0 | $5,450 (w) | $10,900 (w) | $ 3,500 (w) | $ 3,500 (w) |
129 | 7.05% | > | $22,770 | ||||||
130 | 7.85% | > | $74,780 | ||||||
131 | |||||||||
132 | Mississippi | No | 3% | > | $0 | $2,300 | $4,600 | $6,000 | $1,500 |
133 | 4% | > | $5K | ||||||
134 | 5% | > | $10K | ||||||
135 | |||||||||
136 | Missouri (f, h) | Yes (p) | 1.5% | > | $0 | $5,700 | $11,400 | $2,100 | $1,200 |
137 | 2% | > | $1K | ||||||
138 | 2.5% | > | $2K | ||||||
139 | 3% | > | $3K | ||||||
140 | 3.5% | > | $4K | ||||||
141 | 4% | > | $5K | ||||||
142 | 4.5% | > | $6K | ||||||
143 | 5% | > | $7K | ||||||
144 | 5.5% | > | $8K | ||||||
145 | 6% | > | $9K | ||||||
146 | |||||||||
147 | Montana (e, f) | Yes (p) | 1% | > | $0 | $1,750 | $3,500 | $2,110 (q) | $2,400 (q) |
148 | 2% | > | $2,600 | ||||||
149 | 3% | > | $4,500 | ||||||
150 | 4% | > | $6,900 | ||||||
151 | 5% | > | $9,300 | ||||||
152 | 6% | > | $12,000 | ||||||
153 | 6.9% | > | $15,400 | ||||||
154 | |||||||||
155 | Nebraska (b) | No | 2.56% | > | $0 | $5,700 | $11,400 | $118 | $118 |
156 | 3.57% | > | $2,400 | ||||||
157 | 5.12% | > | $17,500 | ||||||
158 | 6.84% | > | $27K | ||||||
159 | |||||||||
160 | Nevada | No | None | n.a | n.a | n.a | n.a | ||
161 | |||||||||
162 | New Hampshire (c) | No | 5% | > | $0 | $2,400 | $4,800 | n.a. | n.a. |
163 | |||||||||
164 | New Jersey (b, h) | No | 1.4% | > | $0 | n.a. | n.a. | $1,000 | $1,500 |
165 | 1.75% | > | $20K | ||||||
166 | 3.5% | > | $35K | ||||||
167 | 5.525% | > | $40K | ||||||
168 | 6.37% | > | $75K | ||||||
169 | 8.97% | > | $500K | ||||||
170 | |||||||||
171 | New Mexico (b) | No | 1.7% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
172 | 3.2% | > | $5,500 | ||||||
173 | 4.7% | > | $11K | ||||||
174 | 4.9% | > | $16K | ||||||
175 | |||||||||
176 | New York (b, h, j) | No | 4% | > | $0 | $7,500 | $15,000 | n.a. | $1,000 |
177 | 4.5% | > | $8K | ||||||
178 | 5.25% | > | $11K | ||||||
179 | 5.9% | > | $13K | ||||||
180 | 6.85% | > | $20K | ||||||
181 | 7.85% | > | $200K | ||||||
182 | 8.97% | > | $500K | ||||||
183 | |||||||||
184 | North Carolina (b,k) | No | 6% | > | $0 | $3,000 | $6,000 | (x) | (x) |
185 | 7% | > | $12,750 | ||||||
186 | 7.75% | > | $60K | ||||||
187 | |||||||||
188 | North Dakota (b, e) | No | 1.84% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
189 | 3.44% | > | $34K | ||||||
190 | 3.81% | > | $82,400 | ||||||
191 | 4.42% | > | $171,850 | ||||||
192 | 4.86% | > | $373,650 | ||||||
193 | |||||||||
194 | Ohio (h) | No | 0.587% | > | $0 | n.a | n.a | $1,550 | $1,550 |
195 | 1.174% | > | $5K | ||||||
196 | 2.348% | > | $10K | ||||||
197 | 2.935% | > | $15K | ||||||
198 | 3.521% | > | $20K | ||||||
199 | 4.109% | > | $40K | ||||||
200 | 4.695% | > | $80K | ||||||
201 | 5.451% | > | $100K | ||||||
202 | 5.925% | > | $200K | ||||||
203 | |||||||||
204 | Oklahoma (b) | No | 0.5% | > | $0 | $4,250 | $8,500 | $1,000 | $1,000 |
205 | 1% | > | $1,000 | ||||||
206 | 2% | > | $2,500 | ||||||
207 | 3% | > | $3,750 | ||||||
208 | 4% | > | $4,900 | ||||||
209 | 5% | > | $7,200 | ||||||
210 | 5.5% | > | $8,700 | ||||||
211 | |||||||||
212 | Oregon (b, e, f, h, I,n) | Yes (p) | 5% | > | $0 | $1,945 | $3,895 | $176 | $176 |
213 | 7% | > | $3,050 | ||||||
214 | 9% | > | $7,650 | ||||||
215 | 10.8% | > | $125K | ||||||
216 | 11% | > | $250K | ||||||
217 | |||||||||
218 | Pennsylvania (h) | No | 3.07% | > | $0 | n.a | n.a | n.a | n.a |
219 | |||||||||
220 | Rhode Island (b, e, g) | No | 3.75% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
221 | 7% | > | $34K | ||||||
222 | 7.75% | > | $82,400 | ||||||
223 | 9% | > | $171,850 | ||||||
224 | 9.9% | > | $373,650 | ||||||
225 | |||||||||
226 | South Carolina (e) | No | 0% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
227 | 3% | > | $2,740 | ||||||
228 | 4% | > | $5,480 | ||||||
229 | 5% | > | $8,220 | ||||||
230 | 6% | > | $10,960 | ||||||
231 | 7% | > | $13,700 | ||||||
232 | |||||||||
233 | South Dakota | No | None | n.a | n.a | n.a | n.a | ||
234 | |||||||||
235 | Tenn.(c) | No | 6% | > | $0 | n.a | n.a | $1,250 | n.a |
236 | |||||||||
237 | Texas | No | None | n.a | n.a | n.a | n.a | ||
238 | |||||||||
239 | Utah | No | 5% | > | $0 | ( r ) | ( r ) | $2,738 | $2,738 |
240 | |||||||||
241 | Vermont (b, e, o) | No | 3.55% | > | $0 | $5,700 | $11,400 | $3,650 | $3,650 |
242 | 7% | > | $34K | ||||||
243 | 8.25% | > | $82,400 | ||||||
244 | 8.9% | > | $171,850 | ||||||
245 | 8.95% | > | $373,650 | ||||||
246 | |||||||||
247 | Virginia | No | 2% | > | $0 | $3,000 | $6,000 | $930 | $930 |
248 | 3% | > | $3K | ||||||
249 | 5% | > | $5K | ||||||
250 | 5.75% | > | $17K | ||||||
251 | |||||||||
252 | Washington | No | None | n.a | n.a | n.a | n.a | ||
253 | |||||||||
254 | West Virginia | No | 3% | > | $0 | n.a | n.a | $2,000 | $2,000 |
255 | 4% | > | $10K | ||||||
256 | 4.5% | > | $25K | ||||||
257 | 6% | > | $40K | ||||||
258 | 6.5% | > | $60K | ||||||
259 | |||||||||
260 | Wisconsin (b, e) | No | 4.6% | > | $0 | $9,440 (s) | $17,010 (s) | $700 | $700 |
261 | 6.15% | > | $10,220 | ||||||
262 | 6.5% | > | $20,440 | ||||||
263 | 6.75% | > | $153,280 | ||||||
264 | 7.75% | > | $225K | ||||||
265 | |||||||||
266 | Wyoming | No | None | n.a | n.a | n.a | n.a | ||
267 | |||||||||
268 | D.C. | No | 4% | > | $0 | $2,000 | $4,000 | $1,675 | $1,675 |
269 | 6% | > | $10K | ||||||
270 | 8.5% | > | $40K | ||||||
271 | |||||||||
272 | (a) Applies to single taxpayers and married people filing separately. Some states increase bracket widths for joint filers. See note (b). | ||||||||
273 | (b) Some states effectively double bracket widths for married couples filing jointly (AL, AZ, CT, HI, ID, KS, LA, ME, NE, OR). NY doubles all except the top two brackets; the $200K bracket is increased to $300K. CA doubles all bracket widths except the $1,000,000 bracket. Some states increase, but don't double, all or some bracket widths for joint filers (GA, MN, NM, NC, ND, OK, RI, VT, WI). MD decreases some of its bracket widths and increases others. NJ adds a 2.45% rate and doubles some bracket widths. | ||||||||
274 | (c) Applies to interest and dividend income only. | ||||||||
275 | (d) Rates apply to regular tax table. A special tax table is available for low income taxpayers which reduces their tax payments. | ||||||||
276 | (e) Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. California, Iowa, and Wisconsin brackets apply to tax year 2009. All other brackets listed are for tax year 2010. | ||||||||
277 | (f) These states allow some or all of federal income tax paid to be deducted from state taxable income. | ||||||||
278 | (g) Residents may choose between this rate schedule or a flat tax with no exemptions or deductions, levied at a rate of 6% in 2010 and 5.5% in 2011 and beyond. | ||||||||
279 | (h) Local rates are excluded; 14 states have county or city level income taxes. In each of these states the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates are from Tax Foundation Background Paper, No. 58, "2009 State Business Tax Climate Index"). | ||||||||
280 | (j) New York added two income tax brackets (7.85% and 8.97%), retroactive to January 1, 2009. The new rates will be in effect for 3 years. | ||||||||
281 | (k)North Carolina added a tax surcharge of 2% on those with incomes over $60,000 and 3% on those with incomes over $150,000, retroactive to January 1, 2009 and expiring December 31, 2009. | ||||||||
282 | (l) California added 0.25% to each income tax bracket, retroactive to January 1, 2009 and expiring December 31, 2010. | ||||||||
283 | (m) Connecticut added a new top bracket of 6.5% on income over $500,000, retroactive to January 1, 2009. | ||||||||
284 | (n) Oregon approved the addition of two new brackets retroactive to January 1, 2009 and expiring December 31, 2011: 10.8% on Income over $125,000 and 11% on Income over $250,000. After 2011, the 10.8% rate will drop to 9.9% and the top bracket will be eliminated. | ||||||||
285 | (o) Vermont reduced income taxes slightly across the board, retroactively to January 1, 2009. The top rate dropped from 9.5% to 9.4%. They were lowered again across the board on January 1, 2010; the top rate fell to 8.95% | ||||||||
286 | (p) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and Montana, and | ||||||||
287 | to $5,600 in Oregon. | ||||||||
288 | (q) Personal exemption is $3,600 for two dependents, $4,800 for three or more. | ||||||||
289 | (r) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or itemized deduction amount, excluding the deduction for state or local income tax. This credit phases out at 1.3 cents per dollar above $12,000 of AGI ($24,000 for married couples). For 2008 the federal standard deduction is $5,700 for single filers and $11,400 for joint filers. | ||||||||
290 | (s) standard deduction phases out to zero at $92,500 for single, $105,105 for joint | ||||||||
291 | (t) Tax Credit | ||||||||
292 | (u) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||||
293 | (v) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and qualifying widowers earning more than $26,667. | ||||||||
294 | (w) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||||
295 | (x) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining North Carolina taxable income. Filers must make an adjustment on the North Carolina return for the difference in the NC and federal personal exemption. For tax year 2008 single filers with income less than $60,000 ($100,000 for married filing jointly) must add $1,000 to their taxable income. If the filer's income is over the applicable threshold $1,500 must be added to their taxable income. | ||||||||
296 | |||||||||
297 | |||||||||
298 | Tax Foundation | ||||||||
299 | Ph: (202) 4646200 | ||||||||
300 | www.taxfoundation.org | ||||||||
1 | State Individual Income Tax Rates, 2009 | ||||||
|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded | ||||||
3 | As of July 1, 2009 | ||||||
4 | (2009’s noteworthy changes in bold) | ||||||
5 | |||||||
6 | State | Federal Deduct-ibility | Marginal Rates and Tax Brackets for Single Filers (a) | Standard Deduction | Personal Exemptions (b) | ||
7 | Single | Joint | Single | Dependents | |||
8 | Alabama (x) | Yes | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 |
9 | 4% > $500 | ||||||
10 | 5% > $3K | ||||||
11 | (s) | ||||||
12 | Alaska | No | None | n.a | n.a | n.a | n.a |
13 | Arizona | No | 2.59% >$0 | $4,521 (n) | $9,042 (n) | $2,100 | $2,100 |
14 | 2.88% > $10K | ||||||
15 | 3.36% > $25K | ||||||
16 | 4.24% > $50K | ||||||
17 | 4.54% > $150K | ||||||
18 | (s) | ||||||
19 | Arkansas (x) | No | 1% > $0 | $2,000 | $4,000 | $23 (c) | $23 (c) |
20 | 2.5% > $3,800 | ||||||
21 | 3.5% > $7,600 | ||||||
22 | 4.5% > $11,400 | ||||||
23 | 6% > $19,000 | ||||||
24 | 7% > $31,700 | ||||||
25 | (i) (n) (s) | ||||||
26 | California | No | 1.25% > $0 | $3,692 (n) | $7,384 (n) | $99 (c)(n) | $309 (c)(n) |
27 | 2.25% > $7,168 | ||||||
28 | 4.25% > $16,994 | ||||||
29 | 6.25% > $26,821 | ||||||
30 | 8.25% > $37,233 | ||||||
31 | 9.55% > $47,055 | ||||||
32 | 10.55% > $1,000,000 | ||||||
33 | (n) (s) (y) | ||||||
34 | Colorado | No | 4.63% of federal | n.a | n.a | n.a | n.a |
35 | taxable income | ||||||
36 | Conn. | No | 6.5% > $500,000 (ii) | n.a | n.a | $13,000 (d) | $0 |
37 | 3.0% > $0 | ||||||
38 | 5.0% > $10,000 | ||||||
39 | (s) | ||||||
40 | Delaware (x) | No | 2.2% > $2,000 | $3,250 | $6,500 | $110 (c) | $110 (c) |
41 | 3.9% > $5,000 | ||||||
42 | 4.8% > $10,000 | ||||||
43 | 5.2% > $20,000 | ||||||
44 | 5.55% > $25,000 | ||||||
45 | 6.95% > $60,000 | ||||||
46 | (s) (hh) | ||||||
47 | Florida | No | none | n.a | n.a | n.a | n.a |
48 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $3,000 |
49 | 2% > $750 | ||||||
50 | 3% > $2,250 | ||||||
51 | 4% > $3,750 | ||||||
52 | 5% > $5,250 | ||||||
53 | 6% > $7,000 | ||||||
54 | (s) | ||||||
55 | Hawaii | No | 1.4% > $0 | $2,000 | $4,000 | $1,040 | $1,040 |
56 | 3.2% > $2,400 | ||||||
57 | 5.5% > $4,800 | ||||||
58 | 6.4% > $9,600 | ||||||
59 | 6.8% > $14,400 | ||||||
60 | 7.2% > $19,200 | ||||||
61 | 7.6% > $24,000 | ||||||
62 | 7.9% > $36,000 | ||||||
63 | 8.25% > $48,000 | ||||||
64 | 9% > $150,000 | ||||||
65 | 10% > $175,000 | ||||||
66 | 11% > $200,000 | ||||||
67 | (s) (z) | ||||||
68 | Idaho | No | 1.6% > $0 | $5,450 (o) | $10,900 (o) | $3,500 | $3,500 |
69 | 3.6% > $1,272 | (o) (e) | (o) (e) | ||||
70 | 4.1% > $2,544 | ||||||
71 | 5.1% > $3,816 | ||||||
72 | 6.1% > $5,088 | ||||||
73 | 7.1% > $6,360 | ||||||
74 | 7.4% > $9,540 | ||||||
75 | 7.8% > $25,441 | ||||||
76 | (n) (s) | ||||||
77 | Illinois | No | 3% of federal | n.a | n.a | $2,000 | $2,000 |
78 | adjusted gross income | ||||||
79 | with modification | ||||||
80 | Indiana (x) | No | 3.4% of federal | n.a | n.a | $1,000 | $2,500 (g) |
81 | adjusted gross income | ||||||
82 | with modification | ||||||
83 | Iowa (x) | Yes | 0.36% > $0 | $1,750 (n) | $4,310 (n) | $40 (c) | $40 (c) |
84 | 0.72% > $1,407 | ||||||
85 | 2.43% > $2,814 | ||||||
86 | 4.5% > $5,628 | ||||||
87 | 6.12% > $12,663 | ||||||
88 | 6.48% > $21,105 | ||||||
89 | 6.8% > $28,140 | ||||||
90 | 7.92% > $42,210 | ||||||
91 | 8.98% > $63,315 | ||||||
92 | (n) (s) | ||||||
93 | Kansas | No | 3.5% > $0 | $5,450 | $10,900 | $2,250 | $2,250 |
94 | 6.25% > $15,000 | ||||||
95 | 6.45% > $30,000 | ||||||
96 | (s) | ||||||
97 | Kentucky (x) | No | 2% > $0 | $2,100 (n) | $2,100 (n) | $ 20 (c) | $ 20 (c) |
98 | 3% > $3,000 | ||||||
99 | 4% > $4,000 | ||||||
100 | 5% > $5,000 | ||||||
101 | 5.8% > $8,000 | ||||||
102 | 6% > $75,000 | ||||||
103 | (s) | ||||||
104 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (j) | $1,000 |
105 | 4% > $12,500 | ||||||
106 | 6% > $50,000 | ||||||
107 | (s) | ||||||
108 | Maine | No | 2% > $0 | $5,450 (n) | $9,100 (n) | $2,850 | $2,850 |
109 | 4.5% > $5,050 | ||||||
110 | 7% > $10,050 | ||||||
111 | 8.5% > $20,150 | ||||||
112 | (n) (s) (aa) | ||||||
113 | Maryland (x) | No | 2% > $0 | $2,000 (k) | $4,000 (k) | $3,200 | $3,200 |
114 | 3% > $1,000 | ||||||
115 | 4% > $2,000 | ||||||
116 | 4.75% > $3,000 | ||||||
117 | 5% > $150,000 | ||||||
118 | 5.25% > $300,000 | ||||||
119 | 5.5% > $500,000 | ||||||
120 | 6.25% > $1,000,000 | ||||||
121 | (s) | ||||||
122 | Mass. | No | 5.3% and 12% (w) | n.a. | n.a. | $4,400 | $1,000 |
123 | Michigan (x) | No | 4.35% of federal | n.a. | n.a. | $3,500 (o) | $3,500 (o) (q) |
124 | adjusted gross income | ||||||
125 | with modification | ||||||
126 | Minn. | No | 5.35% > $0 | $5,450 (o) | $10,900 (o) | $ 3,500 (o) | $ 3,500 (o) |
127 | 7.05% > $22,730 | ||||||
128 | 7.85% >$74,650 | ||||||
129 | (n) (s) | ||||||
130 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 |
131 | 4% > $5,000 | ||||||
132 | 5% > $10,000 | ||||||
133 | (s) | ||||||
134 | Missouri (x) | Yes (p) | 1.5% > $0 | $5,450 (o) | $10,900 (o) | $2,100 | $1,200 |
135 | 2% > $1,000 | ||||||
136 | 2.5% > $2,000 | ||||||
137 | 3% > $3,000 | ||||||
138 | 3.5% > $4,000 | ||||||
139 | 4% > $5,000 | ||||||
140 | 4.5% > $6,000 | ||||||
141 | 5% > $7,000 | ||||||
142 | 5.5% > $8,000 | ||||||
143 | 6% > $9,000 | ||||||
144 | (s) | ||||||
145 | Montana | Yes (r) | 1% > $0 | $4,010 (n) | $8,020 (n) | $2,140 (n) | $2,140 (n) |
146 | 2% > $2,600 | ||||||
147 | 3% > $4,600 | ||||||
148 | 4% > $7,000 | ||||||
149 | 5% > $9,500 | ||||||
150 | 6% > $12,200 | ||||||
151 | 6.9% > $15,600 | ||||||
152 | (n) (s) | ||||||
153 | Nebraska | No | 2.56% > $0 | $5,450 (n) | $10,900 (n) | $ 106 (c) | $ 106 (c) |
154 | 3.57% > $2,400 | ||||||
155 | 5.12% > $17,500 | ||||||
156 | 6.84% > $27,000 | ||||||
157 | (s) | ||||||
158 | Nevada | No | none | n.a | n.a | n.a | n.a |
159 | New | No | 5% > $0 | $2,400 | $4,800 | n.a. | n.a. |
160 | Hampshire | (f) | |||||
161 | New Jersey (x) | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 |
162 | 1.75% > $20,000 | ||||||
163 | 3.5% > $35,000 | ||||||
164 | 5.525% > $40,000 | ||||||
165 | 6.37% > $75,000 | ||||||
166 | 8.0% > $400,000 | ||||||
167 | 10.25% > $500,000 | ||||||
168 | 10.75% > $1,000,000 | ||||||
169 | (s) (dd) | ||||||
170 | New Mexico | No | 1.7% > $0 | $5,450 (o) | $10,900 (o) | $3,500 (o) | $3,500 (o) |
171 | 3.2% > $5,500 | ||||||
172 | 4.7% > $11,000 | ||||||
173 | 4.9% > $16,000 | ||||||
174 | (s) | ||||||
175 | New York (x) | No | 4% > $0 | $7,500 | $15,000 | n.a. | $1,000 |
176 | 4.5% > $8,000 | ||||||
177 | 5.25% > $11,000 | ||||||
178 | 5.9% > $13,000 | ||||||
179 | 6.85% > $20,000 | ||||||
180 | 7.85% > $200,000 | ||||||
181 | 8.97% > $500,000 | ||||||
182 | (s) (bb) | ||||||
183 | North | No | 6% > $0 | $3,000 | $6,000 | (l) | (l) |
184 | Carolina | 7% > $12,750 | |||||
185 | 7.75% > $60,000 | ||||||
186 | (s) | ||||||
187 | North Dakota | No | 1.84% > $0 | $5,450 (o) | $10,900 (o) | $ 3,500 (o) | $ 3,500 (o) |
188 | 3.44% > $33,950 | ||||||
189 | 3.81% > $82,250 | ||||||
190 | 4.42% > $171,550 | ||||||
191 | 4.86% > $372,950 | ||||||
192 | (s) (gg) | ||||||
193 | Ohio (x) | No | 0.587% > $0 | n.a | n.a | $1,450 (e) (n) | $1,450 (e) (n) |
194 | 1.174% > $5,000 | ||||||
195 | 2.348% > $10,000 | ||||||
196 | 2.935% > $15,000 | ||||||
197 | 3.521% > $20,000 | ||||||
198 | 4.109% > $40,000 | ||||||
199 | 4.695% > $80,000 | ||||||
200 | 5.451% > $100,000 | ||||||
201 | 5.925% > $200,000 | ||||||
202 | (s) | ||||||
203 | Oklahoma | No | 0.5% > $0 | $4,250 | $8,500 | $1,000 | $1,000 |
204 | 1% > $1,000 | ||||||
205 | 2% > $2,500 | ||||||
206 | 3% > $3,750 | ||||||
207 | 4% > $4,900 | ||||||
208 | 5% > $7,200 | ||||||
209 | 5.5% > $8,700 | ||||||
210 | (s) | ||||||
211 | Oregon (x) | Yes (t) | 5% > $0 | $1,865 (n) | $3,735 (n) | $169 (c)(n) | $169 (c)(n) |
212 | 7% > $3,050 | ||||||
213 | 9% > $7,600 | ||||||
214 | 10.8% > $125K | ||||||
215 | 11% > $250K | ||||||
216 | (n) (s) (ee) | ||||||
217 | Penn. (x) | No | 3.07% > $0 | n.a | n.a | n.a | n.a |
218 | Rhode | No | 3.75% > $0 | $5,450 (o) | $9,100 | $ 3,500 (o) | $ 3,500 (o) |
219 | Island | 7% > $33,950 | |||||
220 | 7.75%> $82,250 | ||||||
221 | 9% > $171,550 | ||||||
222 | 9.9% >$372,950 | ||||||
223 | (n) (s) (u) | ||||||
224 | South | No | 0% > $0 | $5,450 (o) | $10,900 (o) | $ 3,500 (o) | $ 3,500 (o) |
225 | Carolina | 3% > $2,670 | |||||
226 | 4% > $5,340 | ||||||
227 | 5% > $8,010 | ||||||
228 | 6% > $10,680 | ||||||
229 | 7% > $13,350 | ||||||
230 | (n) (s) | ||||||
231 | South | No | none | n.a | n.a | n.a | n.a |
232 | Dakota | ||||||
233 | Tenn. | No | 6% > $0 (f) | n.a | n.a | $1,250 | n.a |
234 | Texas | No | none | n.a | n.a | n.a | n.a |
235 | Utah | No | 5% > $0 | (v) | (v) | $2,625 (m) | $2,625 (m) |
236 | Vermont | No | 3.55% > $0 | $5,450 (o) | $10,900 (o) | $ 3,500 (o) | $ 3,500 (o) |
237 | 7.0% > $33,950 | ||||||
238 | 8.25% > $82,250 | ||||||
239 | 8.9% > $171,550 | ||||||
240 | 9.4% > $372,950 | ||||||
241 | (n) (s) (cc) | ||||||
242 | Virginia | No | 2% > $0 | $3,000 | $6,000 | $930 | $930 |
243 | 3% > $3,000 | ||||||
244 | 5% > $5,000 | ||||||
245 | 5.75% > $17,000 | ||||||
246 | (s) | ||||||
247 | Washington | No | none | n.a | n.a | n.a | n.a |
248 | West Virginia | No | 3% > $0 | n.a | n.a | $2,000 | $2,000 |
249 | 4% > $10,000 | ||||||
250 | 4.5% > $25,000 | ||||||
251 | 6% > $40,000 | ||||||
252 | 6.5% > $60,000 | ||||||
253 | (s) | ||||||
254 | Wisconsin | No | 4.60% > $0 | $8,960 (h) | $16,140 (h) | $700 | $700 |
255 | 6.15% > $10,220 | ||||||
256 | 6.50% > $20,440 | ||||||
257 | 6.75% > $153,280 | ||||||
258 | 7.75% > $225K | ||||||
259 | (n) (s) (ff) | ||||||
260 | Wyoming | No | none | n.a | n.a | n.a | n.a |
261 | D.C. | No | 4% > $0 | $4,200 | $4,200 | $1,750 | $1,750 |
262 | 6% > $10,000 | ||||||
263 | 8.5% > $40,000 | ||||||
264 | (s) | ||||||
265 | Note: Bold indicates notable changes for 2009. | ||||||
266 | |||||||
267 | (a) Applies to single taxpayers and married people filing separately. Some states increase | ||||||
268 | bracket widths for joint filers. See note (s) | ||||||
269 | (b) Married joint filers generally receive double the single exemption. | ||||||
270 | (c) Tax Credit. | ||||||
271 | (d) Maximum equals $13,500. Value decreases as income increases. There is a $1,000 reduction | ||||||
272 | in the exemption for every $1,000 of CT AGI over $27,000. | ||||||
273 | (e) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | ||||||
274 | Called the Grocery Credit in Idaho. | ||||||
275 | (f) Applies to interest and dividend income only. | ||||||
276 | (g) $2,500 exemption is for each dependent child. If the dependent is not the taxpayer's child the | ||||||
277 | exemption is $1,000. | ||||||
278 | (h) Deduction phases out to zero for single filers at $87,500 and joint filers at $99,736. | ||||||
279 | (i) Rates apply to regular tax table. A special tax table is available for low income taxpayers that | ||||||
280 | reduces their tax payments. | ||||||
281 | (j) Standard deduction and personal exemptions are combined: $4,500 for single and married filing | ||||||
282 | separately; $9,000 married filing jointly and head of household. | ||||||
283 | (k) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 | ||||||
284 | for single filers, married filing separately filers and dependent filers earning more than $13,333. The | ||||||
285 | standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and | ||||||
286 | qualifying widowers earning more than $26,667. | ||||||
287 | (l) Federal taxable income (AGI less all deductions and exemptions) is the starting point for determining | ||||||
288 | North Carolina taxable income. Filers must make an adjustment on the North Carolina return for the | ||||||
289 | difference in the NC and federal personal exemption. For tax year 2008 single filers with income less than | ||||||
290 | $60,000 ($100,000 for married filing jointly) must add $1,000 to their taxable income. If the filer's | ||||||
291 | income is over the applicable threshold $1,500 must be added to their taxable income. | ||||||
292 | (m) Three-quarters of the federal exemption. | ||||||
293 | (n) Values adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by | ||||||
294 | state and may fall after the end of the tax year in question. Idaho, Montana, and South Carolina brackets | ||||||
295 | apply to tax year 2008. All other brackets listed are for tax year 2009. | ||||||
296 | (o) Deduction or exemption tied to federal tax system. Federal deductions and exemptions are | ||||||
297 | indexed for inflation. | ||||||
298 | (p) Federal tax deduction limited to $5,000 or $10,000. | ||||||
299 | (q) Additional $600 exemption per dependent under 18 years old. | ||||||
300 | (r) Available only if itemizing deductions. | ||||||
301 | (s) Some states effectively double the bracket widths for joint filers (AL, AZ, CT, HI, ID, KS, LA, ME, | ||||||
302 | NE, OR). CA doubles all bracket widths except the $1,000,000 bracket. Some states increase, | ||||||
303 | but don't double, all or some bracket widths for joint filers (GA, MN, NM, NC, ND, NY, OK, RI, VT, WI). Some | ||||||
304 | states do not adjust their brackets for joint filers (AR, DE, IA, KY, MS, MO, MT, OH, SC, VA, WV, DC). | ||||||
305 | Of these states, some permit married couples to file separately to avoid a marriage penalty, and | ||||||
306 | some allow joint filers to make an adjustment to reduce their tax after it is calculated. MD decreases | ||||||
307 | some of its bracket widths and increases others. NJ adds a 2.45% rate and doubles some bracket widths. | ||||||
308 | (t) Deduction limited to no more than $5,600. | ||||||
309 | (u) Taxpayers calculate tax under a flat tax system and pay the lesser of the liability. The flat tax | ||||||
310 | applies to all types of income with no exemptions or deductions and treats capital income as wages. | ||||||
311 | The flat tax rates are 7.5 percent for 2007; 7 percent for 2008; 6.5 percent | ||||||
312 | for 2009; 6 percent for 2010; and 5.5 percent for 2011 and beyond. | ||||||
313 | (v) The standard deductions is taken in the form of a nonrefundable credit of 6% of the federal standard or | ||||||
314 | itemized deduction amount, excluding the deduction for state or local income tax. This credit phases | ||||||
315 | out at 1.3 cents per dollar above $12,000 of AGI ($24,000 for married couples). For 2008 the federal | ||||||
316 | standard deduction is $5,450 for single filers and $10,900 for joint filers. | ||||||
317 | (w) The 12% rate applies to short-term capital gains, long- and short-term capital gains | ||||||
318 | on collectibles and pre-1996 installment sales classified as capital gain income | ||||||
319 | for Massachusetts purposes. Taxpayers have the choice of paying an optional higher rate of 5.85%. | ||||||
320 | (x) Local rates are excluded; 14 states have county or city level income taxes. In each of these | ||||||
321 | states the average rate for all counties and cities, weighted by total personal income within | ||||||
322 | each jurisdiction, is: 0.19% in Alabama; 0.06% in Ark.; 0.16% in Del.; 1.16% in Ind.; 0.3% in Iowa.; | ||||||
323 | 0.76% in Ky.; 2.98% in Md.; 0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82% in Ohio; | ||||||
324 | 0.36% in Ore.; and 1.25% in Pa. | ||||||
325 | (y) California added 0.25% to each income tax rate in Feb. 2009 as a result of the 2009 | ||||||
326 | budget agreement; the new rates are retroactive to January 1, 2009 and expiring on December 31, 2010 | ||||||
327 | (z) Hawaii added three new income tax brackets (9%, 10%, and 11%) in May 2009, retroactive | ||||||
328 | to January 1, 2009. | ||||||
329 | (aa) Maine's individual income tax rates are scheduled to change in 2010. Effective January 1, 2010 | ||||||
330 | the existing rates are repealed and replaced with two rates: 6.5% on income up to $250K, and | ||||||
331 | 6.85% on income over $250K. | ||||||
332 | (bb) New York added two income tax brackets (7.85% and 8.97%), retroactive to January 1, 2009. | ||||||
333 | The new rates are in effect for 3 years. | ||||||
334 | (cc) The Vermont legislature reduced each of the income tax rates in the 2009 session, retroactive | ||||||
335 | to January 1, 2009. | ||||||
336 | (dd) New Jersey added three new rates on income over $400,000 that will apply only to tax year 2009. After | ||||||
337 | 2009, the tax rates will revert to their previous structure of 6.37% on income over $75,000 and 8.97% on | ||||||
338 | income over $500,000. | ||||||
339 | (ee) Oregon added two income tax rates (10.8% on income over $125K and 11% on income over $250K) | ||||||
340 | that apply to tax years beginning on or after January 1, 2009, and before January 1, 2012. On January 1, | ||||||
341 | 2012, the 10.8% rate will be reduced to 9.9% and the 11% will be eliminated. | ||||||
342 | (ff) Wisconsin added one new rate in June 2009, retroactive to January 1, 2009: 7.75% on income over $225K. | ||||||
343 | (gg) North Dakota reduced all income tax rates in May 2009, retroactive to January 1, 2009. | ||||||
344 | (hh) The Delaware legislature increased the top income tax rate from 5.95% to 6.95% in July 2009, | ||||||
345 | retroactive to January 1, 2009. | ||||||
346 | (ii) Enacted Sept. 8, 2009, retroactive to January 1, 2009 | ||||||
347 | |||||||
348 | Source: Tax Foundation; state tax forms and instructions | ||||||
349 | |||||||
350 | |||||||
351 | Tax Foundation | ||||||
352 | Ph: (202) 4646200 | ||||||
353 | www.taxfoundation.org | ||||||
1 | State Individual Income Tax Rates, 2008 | ||||||
|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded | ||||||
3 | As of Jan 1, 2008 (except where noted) | ||||||
4 | (2008’s noteworthy changes in bold) | ||||||
5 | |||||||
6 | State | Federal Deductibility | Marginal Rates and Tax Brackets for Single Filers (a) | Standard Deduction | Personal Exemptions (b) | ||
7 | Single | Joint | Single | Dependents | |||
8 | Alabama | Yes (t) | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 |
9 | 4% > $500 | ||||||
10 | 5% > $3K | ||||||
11 | Alaska | No | None | n.a | n.a | n.a | n.a |
12 | Arizona | No | 2.59% >$0 | $5,450 (r) | $10,890 (r) | $2,100 | $2,300 |
13 | 2.88% > $10K | ||||||
14 | 3.36% > $25K | ||||||
15 | 4.24% > $50K | ||||||
16 | 4.54% > $150K | ||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $22 (c) | $22 (c) |
18 | 2.5% > $3,600 | ||||||
19 | 3.5% > $7,200 | ||||||
20 | 4.5% > $10,800 | ||||||
21 | 6% > $18,000 | ||||||
22 | 7% > $30,100 | ||||||
23 | (k), (r), (y) | ||||||
24 | California | No | 1.0 > $0 | $3,516 (r) | $7,032 (r) | $94 (c)(r) | $294 (c)(r) |
25 | 2% > $6,828 | ||||||
26 | 4% > $16,186 | ||||||
27 | 6% > $25,545 | ||||||
28 | 8% > $35,461 | ||||||
29 | 9.3% > $44,815 | ||||||
30 | 10.3% > $1,000,000 | ||||||
31 | (r), (y) | ||||||
32 | Colorado | No | 4.63% of federal taxable income | n.a | n.a | n.a | n.a |
33 | Conn. | No | 3.0% > $0 | n.a | n.a | $12,625 (e) | $0 |
34 | 5.0% > $10,000 | ||||||
35 | Delaware | No | 2.2% > $2,000 | $3,250 | $6,500 | $110 (c) | $110 (c) |
36 | 3.9% > $5,000 | ||||||
37 | 4.8% > $10,000 | ||||||
38 | 5.2% > $20,000 | ||||||
39 | 5.55% > $25,000 | ||||||
40 | 5.95% > $60,000 (y) | ||||||
41 | Florida | No | none | n.a | n.a | n.a | n.a |
42 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $3,000 |
43 | 2% > $750 | ||||||
44 | 3% > $2,250 | ||||||
45 | 4% > $3,750 | ||||||
46 | 5% > $5,250 | ||||||
47 | 6% > $7,000 (y) | ||||||
48 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 |
49 | 3.2% > $2,400 | ||||||
50 | 5.5% > $4,800 | ||||||
51 | 6.4% > $9,600 | ||||||
52 | 6.8% > $14,400 | ||||||
53 | 7.2% > $19,200 | ||||||
54 | 7.6% > $24,000 | ||||||
55 | 7.9% > $36,000 | ||||||
56 | 8.25% > $48,000 | ||||||
57 | Idaho | No | 1.6% > $0 | $5,350 (s) | $10,700 (s) | $3,400 | $3,400 |
58 | 3.6% > $1,198 | (s) (g) | (s) (g) | ||||
59 | 4.1% > $2,396 | ||||||
60 | 5.1% > $3,594 | ||||||
61 | 6.1% > $4,793 | ||||||
62 | 7.1% > $5,991 | ||||||
63 | 7.4% > $8,986 | ||||||
64 | 7.8% > $23,963 (r) | ||||||
65 | Illinois | No | 3% of federal | n.a | n.a | $2,000 | $2,000 |
66 | adjusted gross income with modification | ||||||
67 | Indiana | No | 3.4% of federal | n.a | n.a | $1,000 | 1000 (i) |
68 | adjusted gross income with modification | ||||||
69 | Iowa | Yes | 0.36% > $0 | $1,750 (r) | $4,310 (r) | $40 (c) | $40 (c) |
70 | 0.72% > $1,343 | ||||||
71 | 2.43% > $2,686 | ||||||
72 | 4.5% > $5,372 | ||||||
73 | 6.12% > $12,087 | ||||||
74 | 6.48% > $20,145 | ||||||
75 | 6.8% > $26,860 | ||||||
76 | 7.92% > $40,290 | ||||||
77 | 8.98% > $60,435 | ||||||
78 | (r), (y) | ||||||
79 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 |
80 | 6.25% > $15,000 | ||||||
81 | 6.45% > $30,000 | ||||||
82 | Kentucky | No | 2% > $0 | $2,050 (r) | $2,050 (r) | $ 20 (c) | $ 20 (c) |
83 | 3% > $3,000 | ||||||
84 | 4% > $4,000 | ||||||
85 | 5% > $5,000 | ||||||
86 | 5.8% > $8,000 | ||||||
87 | 6% > $75,000 (y) | ||||||
88 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (l) | $1,000 |
89 | 4% > $25,000 | ||||||
90 | 6% > $50,000 | ||||||
91 | Maine | No | 2% > $0 | $5,450 (r) | $9,100 (r) | $2,850 | $2,850 |
92 | 4.5% > $4,750 | ||||||
93 | 7% > $9,450 | ||||||
94 | 8.5% > $18,950 (r) | ||||||
95 | Maryland | No | 2% > $0 | $2,000 (m) | $4,000 (m) | $2,400 | $2,400 |
96 | 3% > $1,000 | ||||||
97 | 4% > $2,000 | ||||||
98 | 4.75% > $3,000 (y) | ||||||
99 | 5.25% > $125,000 | ||||||
100 | 5.5% > $150,000 | ||||||
101 | 5.75% > $200,000 | ||||||
102 | (f), (y) | ||||||
103 | Mass. | No | 5.3% and 12% (ff) | n.a. | n.a. | $4,125 | $1,000 |
104 | Michigan | No | 4.35% of federal | n.a. | n.a. | $3,300 (s) | $3,300 (s) (v) |
105 | adjusted gross income with modification (ee) | ||||||
106 | Minn. | No | 5.35% > $0 | $5,350 (s) | $10,700 (s) | $ 3,400 (s) | $ 3,400 (s) |
107 | 7.05% > $21,310 | ||||||
108 | 7.85% >$69,990 | ||||||
109 | (r), (y) | ||||||
110 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 |
111 | 4% > $5,000 | ||||||
112 | 5% > $10,000 (y) | ||||||
113 | Missouri | Yes (u) (t) | 1.5% > $0 | $5,150 (s) | $10,300 (s) | $2,100 | $1,200 |
114 | 2% > $1,000 | ||||||
115 | 2.5% > $2,000 | ||||||
116 | 3% > $3,000 | ||||||
117 | 3.5% > $4,000 | ||||||
118 | 4% > $5,000 | ||||||
119 | 4.5% > $6,000 | ||||||
120 | 5% > $7,000 | ||||||
121 | 5.5% > $8,000 | ||||||
122 | 6% > $9,000 (y) | ||||||
123 | Montana | Yes (w) | 1% > $0 | $3,810 (r) | $7,620 (r) | $2,040 (r) | $2,040 (r) |
124 | 2% > $2,499 | ||||||
125 | 3% > $4,399 | ||||||
126 | 4% > $6,599 | ||||||
127 | 5% > $8,999 | ||||||
128 | 6% > $11,599 | ||||||
129 | 6.9% > $14,899 | ||||||
130 | (r), (y) | ||||||
131 | Nebraska | No | 2.56% > $0 | $5,350 (r) | $10,700 (r) | $ 106 (c)(n) | $ 106 (c)(n) |
132 | 3.57% > $2,400 | ||||||
133 | 5.12% > $17,500 | ||||||
134 | 6.84% > $27,000 | ||||||
135 | (x), (y) | ||||||
136 | Nevada | No | none | n.a | n.a | n.a | n.a |
137 | New | No | 5% > $0 (h) | 2400 | 4800 | n.a. | n.a. |
138 | Hampshire | ||||||
139 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 |
140 | 1.75% > $20,000 | ||||||
141 | 3.5% > $35,000 | ||||||
142 | 5.525% > $40,000 | ||||||
143 | 6.37% > $75,000 | ||||||
144 | 8.97% > $500,000 | ||||||
145 | (y) | ||||||
146 | New Mexico | No | 1.7% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) | $3,300 (s) |
147 | 3.2% > $5,500 | ||||||
148 | 4.7% > $11,000 | ||||||
149 | 5.3% > $16,000 | ||||||
150 | (s) | ||||||
151 | New York | No | 4% > $0 | $7,500 | $15,000 | n.a. | $1,000 |
152 | 4.5% > $8,000 | ||||||
153 | 5.25% > $11,000 | ||||||
154 | 5.9% > $13,000 | ||||||
155 | 6.85% > $20,000 | ||||||
156 | North | No | 6% > $0 | $3,000 | $6,000 | $ 1,300 (o) (r) | $ 1,300 (o) (r) |
157 | Carolina | 7% > $12,750 | |||||
158 | 7.75% > $60,000 | ||||||
159 | 8% > $120,000 | ||||||
160 | (y) (dd) | ||||||
161 | North Dakota | No | 2.1% > $0 | $5,350 (s) | $10,700 (s) | $ 3,400 (s) | $ 3,400 (s) |
162 | 3.92% > $31,850 | ||||||
163 | 4.34% > $77,100 | ||||||
164 | 5.04% > $160,850 | ||||||
165 | 5.54% > $349,700 | ||||||
166 | (r), (y) | ||||||
167 | Ohio | No | 0.649% > $0 | n.a | n.a | $1,450 (g) (r) | $1,450 (g) (r) |
168 | 1.299% > $5,000 | ||||||
169 | 2.598% > $10,000 | ||||||
170 | 3.247% > $15,000 | ||||||
171 | 3.895% > $20,000 | ||||||
172 | 4.546% > $40,000 | ||||||
173 | 5.194% > $80,000 | ||||||
174 | 6.031% > $100,000 | ||||||
175 | 6.555% > $200,000 | ||||||
176 | (y) | ||||||
177 | Oklahoma | No (d) | 0.5% > $0 | $2,000 | $3,000 | $1,000 | $1,000 |
178 | 1% > $1,000 | ||||||
179 | 2% > $2,500 | ||||||
180 | 3% > $3,750 | ||||||
181 | 4% > $4,900 | ||||||
182 | 5% > $7,200 | ||||||
183 | 5.65% > $8,700 (y) | ||||||
184 | Oregon | Yes (z) | 5% > $0 | $1,850 (r) | $3,650 (r) | $165 (c)(r) | $165 (c)(r) |
185 | 7% > $2,850 | ||||||
186 | 9% > $7,150 (r) | ||||||
187 | Penn. | No | 3.07% > $0 | n.a | n.a | n.a | n.a |
188 | Rhode | No | 3.75% > $0 | $5,350 (s) | $10,700 (s) | $ 3,400 (s) | $ 3,400 (s) |
189 | Island | 7% > $31,850 | |||||
190 | 7.75%> $77,100 | ||||||
191 | 9% > $160,850 | ||||||
192 | 9.9% >$349,700 | ||||||
193 | (y) (aa) | ||||||
194 | South | No | 2.5% > $0 | $5,350 (s) | $10,700 (s) | $ 3,400 (s) | $ 3,400 (s) |
195 | Carolina | 3% > $2,630 | |||||
196 | 4% > $5,260 | ||||||
197 | 5% > $7,890 | ||||||
198 | 6% > $10,520 | ||||||
199 | 7% > $13,150 | ||||||
200 | (r), (y) | ||||||
201 | South | No | none | n.a | n.a | n.a | n.a |
202 | Dakota | ||||||
203 | Tenn. | No | 6% > $0 (h) | n.a | n.a | $1,250 | n.a |
204 | Texas | No | none | n.a | n.a | n.a | n.a |
205 | Utah | Yes (bb) | 5% > $0 (cc) | $5,450 (s) | $10,900 (s) | $2,625 (q) | $2,475 (q) |
206 | Vermont | No | 3.6% > $0 | $5,350 (s) | $10,700 (s) | $ 3,400 (s) | $ 3,400 (s) |
207 | 7.2% > $32,250 | ||||||
208 | 8.5% > $78,850 | ||||||
209 | 9% > $164,550 | ||||||
210 | 9.5% > $357,700 | ||||||
211 | (y) | ||||||
212 | Virginia | No | 2% > $0 | $3,000 | $6,000 | $900 | $900 |
213 | 3% > $3,000 | ||||||
214 | 5% > $5,000 | ||||||
215 | 5.75% > $17,000 | ||||||
216 | (y) | ||||||
217 | Washington | No | none | n.a | n.a | n.a | n.a |
218 | West Virginia | No | 3% > $0 | n.a | n.a | $2,000 | $2,000 |
219 | 4% > $10,000 | ||||||
220 | 4.5% > $25,000 | ||||||
221 | 6% > $40,000 | ||||||
222 | 6.5% > $60,000 (y) | ||||||
223 | Wisconsin | No | 4.60% > $0 | $8,790 (j) | $15,830 (j) | $700 | $700 |
224 | 6.15% > $9,510 | ||||||
225 | 6.50% > $19,020 | ||||||
226 | 6.75% > $142,650 | ||||||
227 | (r), (y) | ||||||
228 | Wyoming | No | none | n.a | n.a | n.a | n.a |
229 | D.C. | No | 4% > $0 | $2,500 | $2,500 | $1,675 | $1,675 |
230 | 6% > $10,000 | ||||||
231 | 8.5% > $40,000 | ||||||
232 | (y) | ||||||
233 | Note: Bold indicates notable tax changes. Local rates are excluded; 14 states have county-level income | ||||||
234 | taxes. Weighted by income, the average rates are 2.73% in Md., 1.81% in Ohio; 1.28% in Pa.; | ||||||
235 | 0.98% in Ind.; 0.91% in Ky.; 0.88% in Mich.; 0.87% in Del.; 0.67% in N.Y.; 0.36% in Ore.; 0.25% in Iowa; | ||||||
236 | 0.19% in Ala.; 0.12% in Mo.; 0.09% in N.J.; and 0.06% in Ark. | ||||||
237 | |||||||
238 | (a) Applies to single taxpayers and married people filing separately. Most states double brackets for | ||||||
239 | married filing jointly. | ||||||
240 | (b) Married joint filers generally receive double the single exemption. | ||||||
241 | (c) Tax Credit. | ||||||
242 | (d) Federal deductibility repealed. | ||||||
243 | (e) Maximum equals $12,625. Value decreases as income increases and phases completely out at | ||||||
244 | $37,250 for a single taxpayer. A credit is also offered that is equal to a percentage of tax owed and | ||||||
245 | decreases as income increases. Phases completely out at $55,000. | ||||||
246 | (f) Top three rates went into effect January 1, 2008 for tax year 2008. | ||||||
247 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | ||||||
248 | Called the Grocery Credit in Idaho. | ||||||
249 | (h) Applies to interest and dividend income only. | ||||||
250 | (i) Additional $1,500 dependent child exemption. | ||||||
251 | (j) Deduction phases out to zero for single filers at $82,500 and joint filers at $94,175. | ||||||
252 | (k) Rates apply to regular tax table. A special tax table is available for low income taxpayers that | ||||||
253 | reduces their tax payments. | ||||||
254 | (l) Standard deduction and personal exemptions are combined: $4,500 for single and married filing | ||||||
255 | separately; $9,000 married filing jointly and head of household. | ||||||
256 | (m) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 | ||||||
257 | for single filers, married filing separately filers and dependent filers earning more than $13,333. The | ||||||
258 | standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and | ||||||
259 | qualifying widowers earning more than $26,667. | ||||||
260 | (n) The $106 personal exemption credit no longer phases out for filers with higher adjusted gross | ||||||
261 | incomes. | ||||||
262 | (o) Exemptions are based on federal Adjusted Gross Income (AGI) and are adjusted according to | ||||||
263 | income and filing status. Taxpayer's filing single with AGI less than $60,000 receive $800 per | ||||||
264 | exemption, if they earn over $60,000 they get $1,300 per exemption. Taxpayers married filing jointly | ||||||
265 | with AGI under $100,000 get $1,600 per exemption and $2,600 for AGI over $100,00. | ||||||
266 | (q) Three fourths federal exemption. | ||||||
267 | (r) These 11 states adjust their bracket levels for inflation at the end of each year before printing their | ||||||
268 | tax forms. Bracket levels shown are for tax year 2007. | ||||||
269 | (s) Deductions and exemptions tied to federal tax system. Federal deductions and exemptions are | ||||||
270 | indexed for inflation. | ||||||
271 | (t) Residents should deduct the federal income tax liability as shown on their | ||||||
272 | 2007 federal income tax return. | ||||||
273 | (u) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If | ||||||
274 | you checked Box C on Line 9, your federal tax deduction is limited to $10,000. | ||||||
275 | (v) Additional $600 exemption per dependent under 18 years old. | ||||||
276 | (w) Available only if itemizing deductions. | ||||||
277 | (x) If adjusted gross income is $150,500 or more ($75,250 if married filing separate), Nebraska | ||||||
278 | itemized deductions are reduced and marginal tax rates are phased out. | ||||||
279 | (y) Brackets are not double for married taxpayers. California's $1,000,000 bracket not doubled. New | ||||||
280 | Jersey adds additional bracket for married taxpayers in addition to not doubling all brackets. | ||||||
281 | (z) Deduction limited to no more than $5,500. | ||||||
282 | (aa) Taxpayers calculate tax under a flat tax system and pay the lesser of the liability. The flat tax | ||||||
283 | applies to all types of income with no exemptions or deductions and treats capital income as wages. | ||||||
284 | The flat tax rates are 8.0 percent for 2006; 7.5 percent for 2007; 7 percent for 2008; 6.5 percent | ||||||
285 | for 2009; 6 percent for 2010; and 5.5 percent for 2011 and beyond. | ||||||
286 | (bb) Half of federal income tax deductible. | ||||||
287 | (cc) Deductions are taken in the form of a nonrefundable credit of 6% of the federal deduction and exemption amount, except the deduction for state or local income tax, which is excluded. This credit phases out at 1.3 cents per dollar above $12,000 of AGI ($24,000 for married couples). | ||||||
288 | (dd) North Carolina will finally allow the expiration of the temporary increase of its top income tax rate | ||||||
289 | as of January 1, 2008 when the top rate will return to 7.75 percent. | ||||||
290 | (ee) New rate went into effect Oct. 1, 2007. A blended rate of 4.01% applies for the 2007 tax year. | ||||||
291 | (ff) The 12% rate applies to short-term capital gains, long- and short-term capital gains | ||||||
292 | on collectibles and pre-1996 installment sales classified as capital gain income | ||||||
293 | for Massachusetts purposes. Taxpayers have the choice of paying an optional higher rate of 5.85%. | ||||||
294 | |||||||
295 | Source: Tax Foundation; state tax forms and instructions | ||||||
296 | |||||||
297 | |||||||
298 | Tax Foundation | ||||||
299 | Ph: (202) 4646200 | ||||||
300 | www.taxfoundation.org | ||||||
1 | State Individual Income Tax Rates | ||||||
|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded | ||||||
3 | As of January 1, 2007 (except where noted) | ||||||
4 | (2007’s noteworthy changes in bold italics) | ||||||
5 | |||||||
6 | State | Federal Deduct-ibility | Marginal Rates and Tax Brackets for Single Filers (a) | Standard Deduction | Personal Exemptions (b) | ||
7 | Single | Joint | Single | Dependents | |||
8 | Alabama | Yes (t) | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 |
9 | 4% > $500 | ||||||
10 | 5% > $3K | ||||||
11 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. |
12 | Arizona | No | 2.73% >$0 | $4,247 (r) | $8,494 (r) | $2,100 | $2,300 |
13 | 3.04% > $10K | ||||||
14 | 3.55% > $25K | ||||||
15 | 4.48% > $50K | ||||||
16 | 4.79% > $150K | ||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $22 (c) | $ 22 (c) |
18 | 2.5% > $3,600 | ||||||
19 | 3.5% > $7,200 | ||||||
20 | 4.5% > $10,800 | ||||||
21 | 6% > $18,000 | ||||||
22 | 7% > $30,100 (k) (r) (y) | ||||||
23 | California | No | 1.0 > $0 | $3,410 (r) | $ 6,820 (r) | $ 91 (c)(r) | $ 285 (c)(r) |
24 | 2% > $6,622 | ||||||
25 | 4% > $15,698 | ||||||
26 | 6% > $24,776 | ||||||
27 | 8% > $34,394 | ||||||
28 | 9.3% > $43,467 | ||||||
29 | 10.3% > $1,000,000 (r) (y) | ||||||
30 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. |
31 | Conn. | No | 3.0% > $0 | n.a. | n.a. | $12,625 (e) | $0 |
32 | 5.0% > $10K | ||||||
33 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $110 (c) | $110 (c) |
34 | 3.9% > $5K | ||||||
35 | 4.8% > $10K | ||||||
36 | 5.2% > $20K | ||||||
37 | 5.55% > $25K | ||||||
38 | 5.95% > $60K (y) | ||||||
39 | Florida | No | None | n.a. | n.a. | n.a. | n.a. |
40 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $3,000 |
41 | 2% > $750 | ||||||
42 | 3% > $2,250 | ||||||
43 | 4% > $3,750 | ||||||
44 | 5% > $5,250 | ||||||
45 | 6% > $7K (y) | ||||||
46 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 |
47 | 3.2% > $2K | ||||||
48 | 5.5% > $4K | ||||||
49 | 6.4% > $8K | ||||||
50 | 6.8% > $12K | ||||||
51 | 7.2% > $16K | ||||||
52 | 7.6% > $20K | ||||||
53 | 7.9% > $30K | ||||||
54 | 8.25% > $40K | ||||||
55 | Idaho | No | 1.6% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) (g) | $3,300 (s) (g) |
56 | 3.6% > $1,198 | ||||||
57 | 4.1% > $2,396 | ||||||
58 | 5.1% > $3,594 | ||||||
59 | 6.1% > $4,793 | ||||||
60 | 7.1% > $5,991 | ||||||
61 | 7.4% > $8,986 | ||||||
62 | 7.8% > $23,963 (r) | ||||||
63 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 |
64 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 (i) |
65 | Iowa | Yes | 0.36% > $0 | $1,650 (r) | $4,060 (r) | $40 (c) | $40 (c) |
66 | 0.72% > $1,300 | ||||||
67 | 2.43% > $2,600 | ||||||
68 | 4.5% > $5,200 | ||||||
69 | 6.12% > $11,700 | ||||||
70 | 6.48% > $19,500 | ||||||
71 | 6.8% > $26,000 | ||||||
72 | 7.92% > $39,000 | ||||||
73 | 8.98% > $58,500 (r) (y) | ||||||
74 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 |
75 | 6.25% > $15K | ||||||
76 | 6.45% > $30K | ||||||
77 | Kentucky | No | 2% > $0 | $1,970 (r) | $1,970 (r) | $ 20 (c) | $ 20 (c) |
78 | 3% > $3K | ||||||
79 | 4% > $4K | ||||||
80 | 5% > $5K | ||||||
81 | 5.8% > $8K | ||||||
82 | 6% > $75K (y) | ||||||
83 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (l) | $1,000 |
84 | 4% > $12,500 | ||||||
85 | 6% > $25,000 | ||||||
86 | Maine | No | 2% > $0 | $5,150 (r) | $8,600 (r) | $2,850 | $2,850 |
87 | 4.5% > $4,450 | ||||||
88 | 7% > $9,100 | ||||||
89 | 8.5% > $18,250 (r) | ||||||
90 | Maryland | No | 2% > $0 | $2,000 (m) | $4,000 (m) | $2,400 | $2,400 |
91 | 3% > $1K | ||||||
92 | 4% > $2K | ||||||
93 | 4.75% > $3K (y) | ||||||
94 | Mass. | No | 5.3% and 12% (f) | n.a. | n.a. | $3,850 | $1,000 |
95 | Michigan | No | 3.9% of federal adjusted gross income with modification. | n.a. | n.a. | $3,300 (s) | $3,300 (s) (v) |
96 | Minnesota | No | 5.35% > $0 | $5,150 (s) | $10,300 (s) | $ 3,300 (s) | $ 3,300 (s) |
97 | 7.05% > $21,510 | ||||||
98 | 7.85% >$67,360 (r) (y) | ||||||
99 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 |
100 | 4% > $5K | ||||||
101 | 5% > $10K (y) | ||||||
102 | Missouri | Yes (u) (t) | 1.5% > $0 | $5,150 (s) | $10,300 (s) | $2,100 | $1,200 |
103 | 2% > $1K | ||||||
104 | 2.5% > $2K | ||||||
105 | 3% > $3K | ||||||
106 | 3.5% > $4K | ||||||
107 | 4% > $5K | ||||||
108 | 4.5% > $6K | ||||||
109 | 5% > $7K | ||||||
110 | 5.5% > $8K | ||||||
111 | 6% > $9K (y) | ||||||
112 | Montana | Yes (w) | 1% > $0 | $3,710 (r) | $7,420 (r) | $1,980 (r) | $1,980 (r) |
113 | 2% > $2,400 | ||||||
114 | 3% > $4,300 | ||||||
115 | 4% > $6,500 | ||||||
116 | 5% > $8,800 | ||||||
117 | 6% > $11,300 | ||||||
118 | 6.9% > $14,500 (r) (y) | ||||||
119 | Nebraska | No | 2.56% > $0 | $5,130 (r) | $8,580 (r) | $106 (c)(n) | $ 106 (c)(n) |
120 | 3.57% > $2,400 | ||||||
121 | 5.12% > $17,500 | ||||||
122 | 6.84% > $27K (x) (y) | ||||||
123 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. |
124 | New Hampshire | No | 5% > $0 (h) | $2,400 | $4,800 | n.a. | n.a. |
125 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 |
126 | 1.75% > $20K | ||||||
127 | 3.5% > $35K | ||||||
128 | 5.525% > $40K | ||||||
129 | 6.37% > $75K | ||||||
130 | 8.97% > $500K (y) | ||||||
131 | New Mexico | No | 1.7% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) | $3,300 (s) |
132 | 3.2% > $5,500 | ||||||
133 | 4.7% > $11K | ||||||
134 | 5.3% > $16K (y) | ||||||
135 | New York | No | 4% > $0 | $7,500 | $15,000 | n.a. | $1,000 |
136 | 4.5% > $8K | ||||||
137 | 5.25% > $11K | ||||||
138 | 5.9% > $13K | ||||||
139 | 6.85% > $20K | ||||||
140 | North Carolina | No | 6% > $0 | $3,000 | $6,000 | $ 1,300 (o) (r) | $ 1,300 (o) (r) |
141 | 7% > $12,750 | ||||||
142 | 7.75% > $60K | ||||||
143 | 8.25% > $120K (y) (dd) | ||||||
144 | North Dakota | No | 2.1% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) | $3,300 (s) |
145 | 3.92% > $30,650 | ||||||
146 | 4.34% > $74,200 | ||||||
147 | 5.04% > $154,800 | ||||||
148 | 5.54% > $336,550 (r) (y) | ||||||
149 | Ohio | No | 0.681% > $0 | n.a. | n.a. | $1,400 (g) (r) | $1,400 (g) (r) |
150 | 1.361% > $5K | ||||||
151 | 2.722% > $10K | ||||||
152 | 3.403% > $15K | ||||||
153 | 4.083% > $20K | ||||||
154 | 4.764% > $40K | ||||||
155 | 5.444% > $80K | ||||||
156 | 6.32% > $100K | ||||||
157 | 6.87% > $200K (y) | ||||||
158 | Oklahoma | No (d) | 0.5% > $0 | $2,000 | $3,000 | $1,000 | $1,000 |
159 | 1% > $1K | ||||||
160 | 2% > $2,500 | ||||||
161 | 3% > $3,750 | ||||||
162 | 4% > $4,900 | ||||||
163 | 5% > $7,200 | ||||||
164 | 6.25% > $8,700 (y) | ||||||
165 | Oregon | Yes (z) | 5% > $0 | $1,840 (r) | $3,685 (r) | $159 (c)(r) | $159 (c)(r) |
166 | 7% > $2,750 | ||||||
167 | 9% > $6,850 (r) | ||||||
168 | Penn. | No | 3.07% > $0 | n.a. | n.a. | n.a. | n.a. |
169 | Rhode Island | No | 3.75% > $0 | $5,150 (s) | $8,600 (s) | $3,300 (s) | $3,300 (s) |
170 | 7% > $30,600 | ||||||
171 | 7.75%> $74,200 | ||||||
172 | 9% > $154,800 | ||||||
173 | 9.9% >$336,550 (y) (aa) | ||||||
174 | South Carolina | No | 2.5% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) | $3,300 (s) |
175 | 3% > $2,570 | ||||||
176 | 4% > $5,140 | ||||||
177 | 5% > $7,710 | ||||||
178 | 6% > $10,280 | ||||||
179 | 7% > $12,850 (r) (y) | ||||||
180 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. |
181 | Tenn. | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. |
182 | Texas | No | None | n.a. | n.a. | n.a. | n.a. |
183 | Utah | Yes (bb) | 2.3% > $0 | $5,150 (s) | $10,300 (s) | $2,475 (q) | $2,475 (q) |
184 | 3.3% > $1,000 | ||||||
185 | 4.2% > $2,000 | ||||||
186 | 5.2% > $3,000 | ||||||
187 | 6% > $4,000 | ||||||
188 | 6.98% > $5,500 (cc) | ||||||
189 | Vermont | No | 2.4% > $0 | $5,150 (s) | $10,300 (s) | $3,300 (s) | $3,300 (s) |
190 | 3.6%>$7,825\ | ||||||
191 | 7.2% > $31,850 | ||||||
192 | 8.5% > $77,100 | ||||||
193 | 9% > $160,850 | ||||||
194 | 9.5% > $349,700 (r) (y) | ||||||
195 | Virginia | No | 2% > $0 | $3,000 | $6,000 | $900 | $900 |
196 | 3% > $3K | ||||||
197 | 5% > $5K | ||||||
198 | 5.75% > $17K (y) | ||||||
199 | Wash. | No | None | n.a. | n.a. | n.a. | n.a. |
200 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 |
201 | 4% > $10K | ||||||
202 | 4.5% > $25K | ||||||
203 | 6% > $40K | ||||||
204 | 6.5% > $60K (y) | ||||||
205 | Wisconsin | No | 4.60% > $0 | $8,460 (j) | $15,240 (j) | $700 | $700 |
206 | 6.15% > $9,160 | ||||||
207 | 6.50% > $18,320 | ||||||
208 | 6.75% > $137,410 (r) (y) | ||||||
209 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. |
210 | D.C. | No | 4.5% > $0 | $2,500 | $2,500 | $1,500 | $1,500 |
211 | 7% > $10K | ||||||
212 | 8.7% > $40K (y) | ||||||
213 | Note: Bold, Italics indicate notable tax changes. | ||||||
214 | (a) Applies to single taxpayers and married people filing separately. Most states double brackets for married filing joint. | ||||||
215 | (b) Married-joint filers generally receive double the single exemption. | ||||||
216 | (c) Tax Credit. | ||||||
217 | (d) Federal deductibility repealed. | ||||||
218 | (e) Maximum equals $12,625. Value decreases as income increases and phases completely out at $37,250 for a single taxpayer. A credit is also offered that is equal to a percentage of tax owed and decreases as income increases. Phases completely out at $55,000. | ||||||
219 | (f) The 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. Taxpayers have the choice of paying an optional higher rate of 5.85%. | ||||||
220 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. Called the Grocery Credit in Idaho. | ||||||
221 | (h) Applies to interest and dividend income only. | ||||||
222 | (i) Additional $1,500 dependent child exemption. | ||||||
223 | (j) Deduction phases out to zero for single filers at $82,500 and joint filers at $94,175. | ||||||
224 | (k) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduces their tax payments. | ||||||
225 | (l) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||
226 | (m) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of households filers and qualifying widowers earning more than $26,667. | ||||||
227 | (n) The $106 personal exemption credit no longer phases out for filers with higher adjusted gross incomes. | ||||||
228 | (o) Exemptions are based on federal Adjusted Gross Income (AGI) and are adjusted according to income and filing status. Taxpayer's filing single with AGI less than $60,000 receive $800 per exemption, if they earn over $60,000 they get $1,300 per exemption. Taxpayers married filing jointly with AGI under $100,000 get $1,600 per exemption and $2,600 for AGI over $100,00. | ||||||
229 | (q) Three-fourths federal exemption. | ||||||
230 | (r) Indexed for Inflation. | ||||||
231 | (s) Deductions and exemptions tied to federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||
232 | (t) Residents should deduct the federal income tax liability as shown on their 2006 federal income tax return. | ||||||
233 | (u) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000. | ||||||
234 | (v) Additional $600 exemption per dependent under 18 years old. | ||||||
235 | (w) Available only if itemizing deductions. | ||||||
236 | (x) If adjusted gross income is $150,500 or more ($75,250 if married filing separate), Nebraska itemized deductions are reduced and marginal tax rates are phased out. | ||||||
237 | (y) Brackets are not double for married taxpayers. California's $1,000,000 bracket not doubled. New Jersey adds additional bracket for married taxpayers in addition to not doubling all brackets. | ||||||
238 | (z) Deduction limited to no more than $5,000. | ||||||
239 | (aa) Taxpayers calculate tax under an 8% flat tax system as well and pay the lesser of the liability under the flat tax or the traditional system. | ||||||
240 | (bb) Half of federal income tax deductible. | ||||||
241 | (cc) In 2007 an optional 5.35% flat tax will be available. | ||||||
242 | (dd) North Carolina will finally allow the expiration of the temporary increase of its top income tax rate as of January 1, 2008 when the top rate will return to 7.75 percent. | ||||||
243 | of January 1, 2008 when the top rate will return to 7.75 percent. | ||||||
244 | |||||||
245 | Source: Tax Foundation and state tax forms and instructions. | ||||||
246 | |||||||
247 | |||||||
248 | Tax Foundation | ||||||
249 | Ph: (202) 4646200 | ||||||
250 | www.taxfoundation.org | ||||||
1 | State Individual Income Tax Rates | |||||||
|---|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded | |||||||
3 | As of January 1, 2006 (except where noted) | |||||||
4 | (2006’s noteworthy changes in bold italics) | |||||||
5 | ||||||||
6 | State | Federal Deduct-ibility | Marginal Rates and Tax Brackets for Single Filers (a) | Standard Deduction | Personal Exemptions (b) | |||
7 | Single | Joint | Single | Dependents | ||||
8 | Alabama | Yes (t) | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 | |
9 | 4% > $500 | |||||||
10 | 5% > $3K | |||||||
11 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. | |
12 | Arizona | No | 2.87% >$0 | $4,125 | $8,250 | $2,100 | $2,100 | |
13 | 3.20% > $10K | |||||||
14 | 3.74% > $25K | |||||||
15 | 4.72% > $50K | |||||||
16 | 5.04% > $150K | |||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $21 ( c) | $ 21 (c) | |
18 | 2.5% > $3,500 | |||||||
19 | 3.5% > $7,000 | |||||||
20 | 4.5% > $10,500 | |||||||
21 | 6% > $17,500 | |||||||
22 | 7% > $29,200 (k)(r) | |||||||
23 | California | No | 1.0 > $0 | $ 3,254 (r) | $ 6,508 (r) | $ 87 (c)(r) | $ 272 (c)(r) | |
24 | 2% > $6,319 | |||||||
25 | 4% > $14,979 | |||||||
26 | 6% > $23,641 | |||||||
27 | 8% > $32,819 | |||||||
28 | 9.3% > $41,476 | |||||||
29 | 10.3% > $1,000,000 (r) | |||||||
30 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. | |
31 | Conn. | No | 3.0% > $0 | n.a. | n.a. | $12,625 (e) | $0 | |
32 | 5.0% > $10K | |||||||
33 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $110 (c) | $110 (c) | |
34 | 3.9% > $5K | |||||||
35 | 4.8% > $10K | |||||||
36 | 5.2% > $20K | |||||||
37 | 5.55% > $25K | |||||||
38 | 5.95% > $60K | |||||||
39 | Florida | No | None | n.a. | n.a. | n.a. | n.a. | |
40 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $3,000 | |
41 | 2% > $750 | |||||||
42 | 3% > $2,250 | |||||||
43 | 4% > $3,750 | |||||||
44 | 5% > $5,250 | |||||||
45 | 6% > $7K | |||||||
46 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 | |
47 | 3.2% > $2K | |||||||
48 | 5.5% > $4K | |||||||
49 | 6.4% > $8K | |||||||
50 | 6.8% > $12K | |||||||
51 | 7.2% > $16K | |||||||
52 | 7.6% > $20K | |||||||
53 | 7.9% > $30K | |||||||
54 | 8.25% > $40K | |||||||
55 | Idaho (g) | No | 1.6% > $0 | $5,000 (s) | $10,000 (s) | $3,200 (s) | $3,200 (s) | |
56 | 3.6% > $1,159 | |||||||
57 | 4.1% > $2,318 | |||||||
58 | 5.1% > $3,477 | |||||||
59 | 6.1% > $4,636 | |||||||
60 | 7.1% > $5,794 | |||||||
61 | 7.4% > $8,692 | |||||||
62 | 7.8% > $23,178 (r) | |||||||
63 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 | |
64 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 (I) | |
65 | Iowa | Yes | 0.36% > $0 | $1,610 (r) | $3,970 (r) | $40 (c) | $40 (c) | |
66 | 0.72% > $1,270 | |||||||
67 | 2.43% > $2,539 | |||||||
68 | 4.5% > $5,077 | |||||||
69 | 6.12% > $11,422 | |||||||
70 | 6.48% > $19,036 | |||||||
71 | 6.8% > $25,381 | |||||||
72 | 7.92% > $38,071 | |||||||
73 | 8.98% > $57,106 (r) | |||||||
74 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 | |
75 | 6.25% > $15K | |||||||
76 | 6.45% > $30K | |||||||
77 | Kentucky | No | 2% > $0 | $1,910 | $1,910 | $ 20 (c) | $ 20 (c) | |
78 | 3% > $3K | |||||||
79 | 4% > $4K | |||||||
80 | 5% > $5K | |||||||
81 | 5.8% > $8K | |||||||
82 | 6% > $75K | |||||||
83 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (l) | $1,000 | |
84 | 4% > $12,500 | |||||||
85 | 6% > $25,000 | |||||||
86 | Maine | No | 2% > $0 | $5,000 (r) | $8,300 (r) | $2,850 | $2,850 | |
87 | 4.5% > $4,450 | |||||||
88 | 7% > $8,850 | |||||||
89 | 8.5% > $17,700 (r) | |||||||
90 | Maryland | No | 2% > $0 | $2,000 (m) | $4,000 (m) | $2,400 | $2,400 | |
91 | 3% > $1K | |||||||
92 | 4% > $2K | |||||||
93 | 4.75% > $3K | |||||||
94 | Mass. | No | 5.3% and 12% (f) | n.a. | n.a. | $3,575 | $1,000 | |
95 | Michigan | No | 3.9% of federal adjusted gross income with modification. | n.a. | n.a. | $3,200 (s) | $3,200 (s) | |
96 | Minnesota | No | 5.35% > $0 | $ 5,000 (s) | $10,000 (s) | $ 3,200 (s) | $ 3,200 (s) | |
97 | 7.05% > $19,890 | |||||||
98 | 7.85% > $65,330 | |||||||
99 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 | |
100 | 4% > $5K | |||||||
101 | 5% > $10K | |||||||
102 | Missouri | Yes (u) (t) | 1.5% > $0 | $ 5,000 (s) | $ 10,000 (s) | $2,100 | $1,200 | |
103 | 2% > $1K | |||||||
104 | 2.5% > $2K | |||||||
105 | 3% > $3K | |||||||
106 | 3.5% > $4K | |||||||
107 | 4% > $5K | |||||||
108 | 4.5% > $6K | |||||||
109 | 5% > $7K | |||||||
110 | 5.5% > $8K | |||||||
111 | 6% > $9K | |||||||
112 | Montana | Yes | 1% > $0 | $3,560 (r) | $7,120 (r) | $1,900 (r) | $1,900 (r) | |
113 | 2% > $2,300 | |||||||
114 | 3% > $4,100 | |||||||
115 | 4% > $6,200 | |||||||
116 | 5% > $8,400 | |||||||
117 | 6% > $10,800 | |||||||
118 | 6.9% > $13,900 (r) | |||||||
119 | Nebraska | No | 2.56% > $0 | $4,980 | $8,320 | $103 (c)(n) | $ 103 (c)(n) | |
120 | 3.57% > $2,400 | |||||||
121 | 5.12% > $17K | |||||||
122 | 6.84% > $26,500 | |||||||
123 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. | |
124 | New Hampshire | No | 5% > $0 (h) | n.a. | n.a. | $2,400 | n.a. | |
125 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 | |
126 | 1.75% > $20K | |||||||
127 | 3.5% > $35K | |||||||
128 | 5.525% > $40K | |||||||
129 | 6.37% > $75K | |||||||
130 | 8.97% > $500K | |||||||
131 | New Mexico | No | 1.7% > $0 | $5,000 (s) | $10,000 (s) | $3,200 (s) | $3,200 (s) | |
132 | 3.2% > $5,500 | |||||||
133 | 4.7% > $11K | |||||||
134 | 5.7% > $16K | |||||||
135 | New York | No | 4% > $0 | $7,500 | $14,600 | n.a. | $1,000 | |
136 | 4.5% > $8K | |||||||
137 | 5.25% > $11K | |||||||
138 | 5.9% > $13K | |||||||
139 | 6.85% > $20K | |||||||
140 | 7.375%> $100K | |||||||
141 | 7.7%> $500K | |||||||
142 | North Carolina | No | 6% > $0 | $3,000 | $6,000 | $ 1,200 (o) | $ 1,200 (o) | |
143 | 7% > $12,750 | |||||||
144 | 7.75% > $60K | |||||||
145 | 8.25% > $120K | |||||||
146 | North Dakota | No | 2.1% > $0 | $5,000 (s) | $10,000 (s) | $3,200 (s) | $3,200 (s) | |
147 | 3.92% > $29,700 | |||||||
148 | 4.34% > $71,950 | |||||||
149 | 5.04% > $150,150 | |||||||
150 | 5.54% > $326,450 (r) | |||||||
151 | Ohio | No | 0.712% > $0 | n.a. | n.a. | $1,350 (g) | $1,350 (g) | |
152 | 1.424% > $5K | |||||||
153 | 2.847% > $10K | |||||||
154 | 3.559% > $15K | |||||||
155 | 4.27% > $20K | |||||||
156 | 4.983% > $40K | |||||||
157 | 5.693% > $80K | |||||||
158 | 6.61% > $100K | |||||||
159 | 7.185% > $200K | |||||||
160 | Oklahoma | Yes (d) | 0.5% > $0 | $ 2,000 (p) | $ 2,000 (p) | $1,000 | $1,000 | |
161 | 1% > $1K | |||||||
162 | 2% > $2,500 | |||||||
163 | 3% > $3,750 | |||||||
164 | 4% > $4,900 | |||||||
165 | 5% > $6,200 | |||||||
166 | 6% > $7,700 | |||||||
167 | 6.65% > $10K | |||||||
168 | Oregon | Yes | 5% > $0 | $1,770 | $3,545 | $154 (c)(r) | $154 (c)(r) | |
169 | 7% > $2,600 | |||||||
170 | 9% > $6,500 | |||||||
171 | Penn. | No | 3.07% > $0 | n.a. | n.a. | n.a. | n.a. | |
172 | Rhode Island | No | 3.75% > $0 | $5,000 | $8,300 | $3,200 | $3,200 | |
173 | 7% > $29,700 | |||||||
174 | 7.75%> $71,950 | |||||||
175 | 9% > $150,150 | |||||||
176 | 9.9% >$326,450 | |||||||
177 | South Carolina | No | 2.5% > $0 | $5,000 (s) | $10,000 (s) | $3,200 (s) | $3,200 (s) | |
178 | 3% > $2,530 | |||||||
179 | 4% > $5,060 | |||||||
180 | 5% > $7,590 | |||||||
181 | 6% > $10,120 | |||||||
182 | 7% > $12,650 (r) | |||||||
183 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. | |
184 | Tenn. | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. | |
185 | Texas | No | None | n.a. | n.a. | n.a. | n.a. | |
186 | Utah | Yes | 2.3% > $0 | $5,000 (s) | $10,000 (s) | $2,400 (q) | $2,400 (q) | |
187 | 3.3% > $863 | |||||||
188 | 4.2% > $1,726 | |||||||
189 | 5.2% > $2,588 | |||||||
190 | 6% > $3,450 | |||||||
191 | 7% > $4,313 | |||||||
192 | Vermont | No | 3.6%>$0 | $5,000 (s) | $10,000 (s) | $3,200 (s) | $3,200 (s) | |
193 | 7.2%>$30,650 | |||||||
194 | 8.5%>$74,200 | |||||||
195 | 9%>$154,800 | |||||||
196 | 9.5%>$336,550 (r) | |||||||
197 | Virginia | No | 2% > $0 | $3,000 | $6,000 | $900 | $900 | |
198 | 3% > $3K | |||||||
199 | 5% > $5K | |||||||
200 | 5.75% > $17K | |||||||
201 | Wash. | No | None | n.a. | n.a. | n.a. | n.a. | |
202 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 | |
203 | 4% > $10K | |||||||
204 | 4.5% > $25K | |||||||
205 | 6% > $40K | |||||||
206 | 6.5% > $60K | |||||||
207 | Wisconsin | No | 4.60% > $0 | $8,140 (j) | $14,710 (j) | $700 | $700 | |
208 | 6.15% > $8,840 | |||||||
209 | 6.50% > $17,680 | |||||||
210 | 6.75% > $132,581 (r) | |||||||
211 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. | |
212 | D.C. | No | 5% > $0 | $2,000 | $2,000 | $1,370 | $1,370 | |
213 | 7.5% > $10K | |||||||
214 | 9% > $30K | |||||||
215 | ||||||||
216 | Footnotes | |||||||
217 | (a) Applies to single taxpayers and married people filing separately. Most states double brackets for married filing joint. | |||||||
218 | (b) Married-joint filers generally receive double the single exemption. | |||||||
219 | (c) Tax Credit. | |||||||
220 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. | |||||||
221 | (e) Maximum equals $12,625. Value decreases as income increases. | |||||||
222 | (f) The 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | |||||||
223 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | |||||||
224 | (h) Applies to interest and dividend income only. | |||||||
225 | (I) Additional $1,500 dependent child exemption | |||||||
226 | (j) Deduction phases out to zero for single filers at $80,000 and joint filers at $90,895. | |||||||
227 | (k) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduce their tax payments. | |||||||
228 | (l) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | |||||||
229 | (m) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | |||||||
230 | (n) The $103 personal exemption credit is phased out for filers with adjusted gross income of $73,000 or more. | |||||||
231 | (o) Exemptions are based on federal standard deductions but are adjusted according to income and filing status. | |||||||
232 | (p) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | |||||||
233 | (q) Three-fourths federal exemption. | |||||||
234 | (r) Indexed for Inflation. | |||||||
235 | (s) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | |||||||
236 | (t) Residents should deduct the federal income tax liability as shown on their 2005 federal income tax return. | |||||||
237 | (u) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000. | |||||||
238 | ||||||||
239 | ||||||||
240 | Note: Bold, Italics indicate notable tax changes. | |||||||
241 | Sources: Tax Foundation, State tax forms and instructions and Commerce Clearing House. | |||||||
242 | ||||||||
243 | Tax Foundation | |||||||
244 | Ph: (202) 4646200 | |||||||
245 | www.taxfoundation.org | |||||||
1 | State Individual Income Tax Rates | ||||||
|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | ||||||
3 | As of January 1, 2005 (except where noted) | ||||||
4 | (2005’s noteworthy changes in bold italics) | ||||||
5 | |||||||
6 | State | Federal Deductibility | Marginal Rates and Tax Brackets for Single Filers | Standard Deduction | Personal Exemptions (b) | ||
7 | Single | Joint | Single | Dependents | |||
8 | Alabama | Yes (z) | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 |
9 | 4% > $500 | ||||||
10 | 5% > $3K | ||||||
11 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. |
12 | Arizona | No | 2.87% >$0 | $4,050 | $8,100 | $2,100 | $2,100 |
13 | 3.20% > $10K | ||||||
14 | 3.74% > $25K | ||||||
15 | 4.72% > $50K | ||||||
16 | 5.04% > $150K | ||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $20 ( c) | $ 20 (c) |
18 | 2.5% > $3,399 | ||||||
19 | 3.5% > $6,799 | ||||||
20 | 4.5% > $10,299 | ||||||
21 | 6% > $17,099 | ||||||
22 | 7% > $28,499 (l)(w) | ||||||
23 | California | No | 1.0 > $0 | $ 3,070 (w) | $ 6,140 (w) | $ 80 (c)(w) | $ 251 (c)(w) |
24 | 2% > $6,147 | ||||||
25 | 4% > $14,571 | ||||||
26 | 6% > $22,997 | ||||||
27 | 8% > $31,925 | ||||||
28 | 9.3% > $40,346(w) | ||||||
29 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. |
30 | Conn. | No | 3.0% > $0 | n.a. | n.a. | $12,500 (e) | $0 |
31 | 5.0% > $10K | ||||||
32 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $110 (c) | $110 (c) |
33 | 3.9% > $5K | ||||||
34 | 4.8% > $10K | ||||||
35 | 5.2% > $20K | ||||||
36 | 5.55% > $25K | ||||||
37 | 5.95% > $60K | ||||||
38 | Florida | No | None | n.a. | n.a. | n.a. | n.a. |
39 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $2,700 |
40 | 2% > $750 | ||||||
41 | 3% > $2,250 | ||||||
42 | 4% > $3,750 | ||||||
43 | 5% > $5,250 | ||||||
44 | 6% > $7K | ||||||
45 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 |
46 | 3.2% > $2K | ||||||
47 | 5.5% > $4K | ||||||
48 | 6.4% > $8K | ||||||
49 | 6.8% > $12K | ||||||
50 | 7.2% > $16K | ||||||
51 | 7.6% > $20K | ||||||
52 | 7.9% > $30K | ||||||
53 | 8.25% > $40K | ||||||
54 | Idaho (g) | No | 1.6% > $0 | $4,850 | $9,700 | $3,100 | $3,100 |
55 | 3.6% > $1,104 | ||||||
56 | 4.1% > $2,207 | ||||||
57 | 5.1% > $3,311 | ||||||
58 | 6.1% > $4,415 | ||||||
59 | 7.1% > $5,518 | ||||||
60 | 7.4% > $8,278 | ||||||
61 | 7.8% > $22,074 | ||||||
62 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 |
63 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 |
64 | Iowa | Yes | 0.36% > $0 | $1,580 (w) | $3,880 (w) | $40 (c) | $40 (c) |
65 | 0.72% > $1,242 | ||||||
66 | 2.43% > $2,484 | ||||||
67 | 4.5% > $4,968 | ||||||
68 | 6.12% > $11,178 | ||||||
69 | 6.48% > $18,630 | ||||||
70 | 6.8% > $24,840 | ||||||
71 | 7.92% > $37,260 | ||||||
72 | 8.98% > $55,890 | ||||||
73 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 |
74 | 6.25% > $15K | ||||||
75 | 6.45% > $30K | ||||||
76 | Kentucky | No | 2% > $0 | $1,870 | $1,870 | $ 20 (c) | $ 20 (c) |
77 | 3% > $3K | ||||||
78 | 4% > $4K | ||||||
79 | 5% > $5K | ||||||
80 | 6% > $8K | ||||||
81 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (m) | $1,000 |
82 | 4% > $12,500 | ||||||
83 | 6% > $25,000 | ||||||
84 | Maine | No | 2% > $0 | $4,850 | $8,150 | $ 2,850 (w) | $ 2,850 (w) |
85 | 4.5% > $4,350 | ||||||
86 | 7% > $8,650 | ||||||
87 | 8.5% > $17,350 | ||||||
88 | Maryland | No | 2% > $0 | $2,000 (n) | $4,000 (n) | $2,400 | $2,400 |
89 | 3% > $1K | ||||||
90 | 4% > $2K | ||||||
91 | 4.75% > $3K | ||||||
92 | Mass. | No | 5.3% or 12% (f) | n.a. | n.a. | $3,300 | $1,000 |
93 | Michigan | No | 3.9% of federal adjusted gross income with modification. | n.a. | n.a. | $3,100 | $3,000 |
94 | Minnesota | No | 5.35% > $0 | $ 4,850 (y) | $9,700(y) | $ 3,100 (y) | $ 3,100 (y) |
95 | 7.05% > $19,440 | ||||||
96 | 7.85% > $63,860 | ||||||
97 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 |
98 | 4% > $5K | ||||||
99 | 5% > $10K | ||||||
100 | Missouri | Yes (aa) (z) | 1.5% > $0 | $ 4,850 (y) | $ 9,700 (y) | $2,100 | $1,200 |
101 | 2% > $1K | ||||||
102 | 2.5% > $2K | ||||||
103 | 3% > $3K | ||||||
104 | 3.5% > $4K | ||||||
105 | 4% > $5K | ||||||
106 | 4.5% > $6K | ||||||
107 | 5% > $7K | ||||||
108 | 5.5% > $8K | ||||||
109 | 6% > $9K | ||||||
110 | Montana | Yes (p) | 2% > $0 | $3,440 (p)(w) | $6,880 (p)(w) | $1,840 (w) | $1,840 (w) |
111 | 3% > $2,300 | ||||||
112 | 4% > $4,600 | ||||||
113 | 5% > $9,200 | ||||||
114 | 6% > $13,800 | ||||||
115 | 7% > $18,400 | ||||||
116 | 8% > $22,900 | ||||||
117 | 9% > $32,100 | ||||||
118 | 10% > $45,900 | ||||||
119 | 11% > $80,300 | ||||||
120 | Nebraska | No | 2.56% > $0 | $ 4,850 (y) | $ 8,140 (y) | $101(c)(q) | $ 101 (c)(q) |
121 | 3.57% > $2,400 | ||||||
122 | 5.12% > $17K | ||||||
123 | 6.84% > $26,500 | ||||||
124 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. |
125 | New Hampshire | No | 5% > $0 (h) | n.a. | n.a. | $2,400 | n.a. |
126 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 |
127 | 1.75% > $20K | ||||||
128 | 3.5% > $35K | ||||||
129 | 5.525% > $40K | ||||||
130 | 6.37% > $75K | ||||||
131 | 8.97% > $500K | ||||||
132 | New Mexico | No | 1.7% > $0 | $4,850 (y) | $9,700 (y) | $3,100 (y) | $3,100 (y) |
133 | 3.2% > $5,500 | ||||||
134 | 4.7% > $11K | ||||||
135 | 6% > $16K | ||||||
136 | 6.8% > $26K | ||||||
137 | New York | No | 4% > $0 | $7,500 | $14,600 | n.a. | $1,000 |
138 | 4.5% > $8K | ||||||
139 | 5.25% > $11K | ||||||
140 | 5.9% > $13K | ||||||
141 | 6.85% > $20K | ||||||
142 | 7.375%> $100K | ||||||
143 | 7.7%> $500K | ||||||
144 | North Carolina | No | 6% > $0 | $3,750 | $6,600 | $ 1,100 (r) | $ 1,100 (r) |
145 | 7% > $12,750 | ||||||
146 | 7.75% > $60K | ||||||
147 | 8.25% > $120K | ||||||
148 | North Dakota | No | 2.1% > $0 | $4,850 (y) | $9,700 (y) | $3,100 (y) | $3,100 (y) |
149 | 3.92% > $29,050 | ||||||
150 | 4.34% > $70,350 | ||||||
151 | 5.04% > $146,750 | ||||||
152 | 5.54% > $319,100 | ||||||
153 | Ohio | No | 0.743% > $0 | n.a. | n.a. | $1,300 (g) | $1,300 (g) |
154 | 1.486% > $5K | ||||||
155 | 2.972% > $10K | ||||||
156 | 3.715% > $15K | ||||||
157 | 4.457% > $20K | ||||||
158 | 5.201% > $40K | ||||||
159 | 5.943% > $80K | ||||||
160 | 6.9% > $100K | ||||||
161 | 7.5 % > $200K (u) | ||||||
162 | Oklahoma | Yes (d) | 0.5% > $0 | $ 2,000 (s) | $ 2,000 (s) | $1,000 | $1,000 |
163 | 1% > $1K | ||||||
164 | 2% > $2,500 | ||||||
165 | 3% > $3,750 | ||||||
166 | 4% > $4,900 | ||||||
167 | 5% > $6,200 | ||||||
168 | 6% > $7,700 | ||||||
169 | 6.65% > $10K | ||||||
170 | Oregon | Yes | 5% > $0 | $1,670 | $3,345 | $151 (c)(w) | $151 (c)(w) |
171 | 7% > $2,600 | ||||||
172 | 9% > $6,500 | ||||||
173 | Penn. | No | 3.07% > $0 | n.a. | n.a. | n.a. | n.a. |
174 | Rhode Island | No | 3.75%>$0 | $4,850 | $8,150 | $3,100 | $3,100 |
175 | 7%>$29,700 | ||||||
176 | 7.75%>$71,950 | ||||||
177 | 9%>$150,150 | ||||||
178 | 9.9%>$326,450 | ||||||
179 | South Carolina | No | 2.5% > $0 | $4,850 (y) | $9,700 (y) | $3,100 (y) | $3,100 (y) |
180 | 3% > $2,460 | ||||||
181 | 4% > $4,920 | ||||||
182 | 5% > $7,380 | ||||||
183 | 6% > $9,840 | ||||||
184 | 7% > $12,300 | ||||||
185 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. |
186 | Tenn. | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. |
187 | Texas | No | None | n.a. | n.a. | n.a. | n.a. |
188 | Utah | Yes | 2.3% > $0 | $4,850 | $9,700 | $2,325 (v) | $2,325 (v) |
189 | 3.3% > $863 | ||||||
190 | 4.2% > $1,726 | ||||||
191 | 5.2% > $2,588 | ||||||
192 | 6% > $3,450 | ||||||
193 | 7% > $4,313 | ||||||
194 | Vermont | No | 3.6% > $0 | n.a. | n.a. | $3,100 | n.a. |
195 | 7.2% > $29,700 | ||||||
196 | 8.5% > $71,950 | ||||||
197 | 9% > $150,150 | ||||||
198 | 9.5% > $326,450 (r) | ||||||
199 | Virginia | No | 2% > $0 | $3,000 | $5,000 | $800 | $800 |
200 | 3% > $3K | ||||||
201 | 5% > $5K | ||||||
202 | 5.75% > $17K | ||||||
203 | Wash. | No | None | n.a. | n.a. | n.a. | n.a. |
204 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 |
205 | 4% > $10K | ||||||
206 | 4.5% > $25K | ||||||
207 | 6% > $40K | ||||||
208 | 6.5% > $60K | ||||||
209 | Wisconsin | No | 4.60% > $0 | $7,950 (k) | $14,330 (k) | $700 | $700 |
210 | 6.15% > $8,610 | ||||||
211 | 6.50% > $17,220 | ||||||
212 | 6.75% > $129,150 (w) | ||||||
213 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. |
214 | D.C. | No | 5% > $0 | $2,000 | $2,000 | $1,370 | $1,370 |
215 | 7.5% > $10K | ||||||
216 | 9% > $30K (bb) | ||||||
217 | |||||||
218 | Footnotes | ||||||
219 | (a) Applies to single taxpayers and married people filing separately. Most states double brackets for married filing joint. | ||||||
220 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Delaware is a flat $110 tax credit and Mississippi is $9,500 for joint. | ||||||
221 | (c) Tax Credit. | ||||||
222 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. | ||||||
223 | (e) The single personal exemption will increase to $12,625 as of the beginning of the 2004 tax year. | ||||||
224 | (f) The 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | ||||||
225 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | ||||||
226 | (h) Applies to interest and dividend income only. | ||||||
227 | (k) Deduction phases out to zero for single filers at $77,500 and joint filers at $88,544. | ||||||
228 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduce their tax payments. | ||||||
229 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||
230 | (n) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | ||||||
231 | (p) Can claim either the standard deduction or the amount of federal taxes withheld--whichever is greater. | ||||||
232 | (q) The $101 personal exemption credit is phased out for filers with adjusted gross income of $72,000 or more. | ||||||
233 | (r) Exemptions are based on federal standard deductions but are adjusted according to income and filing status. | ||||||
234 | (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | ||||||
235 | (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent for the highest bracket. | ||||||
236 | (v) Three-fourths federal exemption. | ||||||
237 | (w) Indexed for Inflation. | ||||||
238 | (x) All filers must pay $10 for the permanent building fund tax. | ||||||
239 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||
240 | (z) Residents should deduct the federal income tax liability as shown on their 2003 federal income tax return, less any federal Advance Child Tax Credit for 2003. | ||||||
241 | (aa) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000. | ||||||
242 | (bb) Rate fell from 9.3% to 9.0% on January 1, 2005. | ||||||
243 | |||||||
244 | Note: Bold, Italics indicate notable tax changes. | ||||||
245 | Sources: Tax Foundation, State tax forms and instructions, Commerce Clearing House, Federation of Tax Administrators. | ||||||
246 | |||||||
247 | |||||||
248 | Tax Foundation | ||||||
249 | Ph: (202) 4646200 | ||||||
250 | www.taxfoundation.org | ||||||
1 | State Individual Income Tax Rates | |||||||
|---|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | |||||||
3 | As of January 1, 2004 | |||||||
4 | (2004’s noteworthy changes in bold) | |||||||
5 | State | Federal Deductibility | Marginal Rates and Tax Brackets for Single Filers (a) | Standard Deduction | Personal Exemptions | |||
6 | Single | Joint | Single (b) | Dependents | ||||
7 | Alabama | Yes (z) | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 | |
8 | 4% > $500 | |||||||
9 | 5% > $3K | |||||||
10 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. | |
11 | Arizona | No | 2.87% >$0 | $4,050 | $8,100 | $2,100 | $2,300 | |
12 | 3.20% > $10K | |||||||
13 | 3.74% > $25K | |||||||
14 | 4.72% > $50K | |||||||
15 | 5.04% > $150K | |||||||
16 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $ 20 (c) | $ 20 (c) | |
17 | 2.5% > $3,299 | |||||||
18 | 3.5% > $6,699 | |||||||
19 | 4.5% > $9,999 | |||||||
20 | 6% > $16,699 | |||||||
21 | 7% > $27,899 (l) (w) | |||||||
22 | California | No | 1% > $0 | $ 3,070 (w) | $ 6,140 (w) | $ 80 (c)(w) | $ 251 (c)(w) | |
23 | 2% > $5,962 | |||||||
24 | 4% > $14,133 | |||||||
25 | 6% > $22,306 | |||||||
26 | 8% > $30,965 | |||||||
27 | 9.3% > $39,133 (w) | |||||||
28 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. | |
29 | Connecticut | No | 3.0 > $0 | n.a. | n.a. | $ 12,500 (e) | $0 | |
30 | 5.0% > $10K | |||||||
31 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $ 110 (c) | $ 110 (c) | |
32 | 3.9% > $5K | |||||||
33 | 4.8% > $10K | |||||||
34 | 5.2% > $20K | |||||||
35 | 5.55% > $25K | |||||||
36 | 5.95% > $60K | |||||||
37 | Florida | No | None | n.a. | n.a. | n.a. | n.a. | |
38 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $2,700 | |
39 | 2% > $750 | |||||||
40 | 3% > $2,250 | |||||||
41 | 4% > $3,750 | |||||||
42 | 5% > $5,250 | |||||||
43 | 6% > $7K | |||||||
44 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 | |
45 | 3.2% > $2K | |||||||
46 | 5.5% > $4K | |||||||
47 | 6.4% > $8K | |||||||
48 | 6.8% > $12K | |||||||
49 | 7.2% > $16K | |||||||
50 | 7.6% > $20K | |||||||
51 | 7.9% > $30K | |||||||
52 | 8.25% > $40K | |||||||
53 | Idaho (g) | No | 1.6% > $0 | $4,750 | $9,500 | $3,050 | $3,050 | |
54 | 3.6% > $1,086 | |||||||
55 | 4.1% > $2,172 | |||||||
56 | 5.1% > $3,259 | |||||||
57 | 6.1% > $4,345 | |||||||
58 | 7.1% > $5,432 | |||||||
59 | 7.4% > $8,148 | |||||||
60 | 7.8% > $21,730 | |||||||
61 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 | |
62 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 | |
63 | Iowa | Yes | 0.36% > $0 | $ 1,550 (w) | $ 3,830 (w) | $ 40 (c) | $ 40 (c) | |
64 | 0.72% > $1,242 | |||||||
65 | 2.43% > $2,484 | |||||||
66 | 4.5% > $4,968 | |||||||
67 | 6.12% > $11,178 | |||||||
68 | 6.48% > $18,630 | |||||||
69 | 6.8% > $24,840 | |||||||
70 | 7.92% > $37,260 | |||||||
71 | 8.98% > $55,890 | |||||||
72 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 | |
73 | 6.25% > $15K | |||||||
74 | 6.45% > $30K | |||||||
75 | Kentucky | No | 2% > $0 | $1,830 | $1,830 | $ 20 (c) | $ 20 (c) | |
76 | 3% > $3K | |||||||
77 | 4% > $4K | |||||||
78 | 5% > $5K | |||||||
79 | 6% > $8K | |||||||
80 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (m) | $1,000 | |
81 | 4% > $10K | |||||||
82 | 6% > $50K | |||||||
83 | Maine | No | 2% > $0 | $4,750 | $7,950 | $ 2,850 (w) | $ 2,850 (w) | |
84 | 4.5% > $4,250 | |||||||
85 | 7% > $8,450 | |||||||
86 | 8.5% > $16,950 | |||||||
87 | Maryland | No | 2% > $0 | $ 2,000 (n) | 4,000 (n) | $2,400 | $2,400 | |
88 | 3% > $1K | |||||||
89 | 4% > $2K | |||||||
90 | 4.75% > $3K | |||||||
91 | Massachusetts | No | 5.3% or 12% (f) | n.a. | n.a. | $3,300 | $1,000 | |
92 | Michigan | No | 4.0% of federal adjusted gross income with modification. | n.a. | n.a. | $3,100 | $3,000 | |
93 | Minnesota | No | 5.35% > $0 | $ 4,750 (y) | $ 9,500 (y) | $ 3,000 (y) | $ 3,000 (y) | |
94 | 7.05% > $19,010 | |||||||
95 | 7.85% > $62,440 | |||||||
96 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 | |
97 | 4% > $5K | |||||||
98 | 5% > $10K | |||||||
99 | Missouri | Yes (aa)(z) | 1.5% > $0 | $ 4,750 (y) | $ 9,500 (y) | $2,100 | $1,200 | |
100 | 2% > $1K | |||||||
101 | 2.5% > $2K | |||||||
102 | 3% > $3K | |||||||
103 | 3.5% > $4K | |||||||
104 | 4% > $5K | |||||||
105 | 4.5% > $6K | |||||||
106 | 5% > $7K | |||||||
107 | 5.5% > $8K | |||||||
108 | 6% > $9K | |||||||
109 | Montana | Yes (p) | 2% > $0 | $ 3,330 (p)(w) | $ 6,660 (p)(w) | $ 1,780 (w) | $ 1,780 (w) | |
110 | 3% > $2,200 | |||||||
111 | 4% > $4,400 | |||||||
112 | 5% > $8,900 | |||||||
113 | 6% > $13,300 | |||||||
114 | 7% > $17,800 | |||||||
115 | 8% > $22,200 | |||||||
116 | 9% > $31,100 | |||||||
117 | 10% > $44,500 | |||||||
118 | 11% > $77,800 | |||||||
119 | Nebraska | No | 2.56% > $0 | $ 4,750 (y) | $ 7,950 (y) | $ 99 (c)(q) | $ 99 (c)(q) | |
120 | 3.57% > $2,400 | |||||||
121 | 5.12% > $17K | |||||||
122 | 6.84% > $26,500 | |||||||
123 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. | |
124 | New Hampshire | No | 5% > $0 (h) | n.a. | n.a. | $2,400 | n.a. | |
125 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 | |
126 | 1.75 > $20K | |||||||
127 | 3.5% > $35K | |||||||
128 | 5.525% > $40K | |||||||
129 | 6.37% > $75K | |||||||
130 | 8.97% > $500K (ae) | |||||||
131 | New Mexico | No | 1.7% > $0 | $ 4,750 (y) | $ 9,500(y) | $ 3,050 (y) | $ 3,050 (y) | |
132 | 3.2% > $5,500 | |||||||
133 | 4.7% > $11K | |||||||
134 | 6% > $16K | |||||||
135 | 7.1% > $26K | |||||||
136 | 7.7% > $42K | |||||||
137 | New York (ac) | No | 4% > $0 | $7,500 | $14,600 | n.a. | $1,000 | |
138 | 4.5% > $8K | |||||||
139 | 5.25% > $11K | |||||||
140 | 5.9% > $13K | |||||||
141 | 6.85% > $20K | |||||||
142 | 6.85% > $20K | |||||||
143 | 6.85% > $20K | |||||||
144 | 7.5% > $100K (ad) | |||||||
145 | 7.7% > $500K | |||||||
146 | North Carolina | No | 6% > $0 | $3,750 | $6,100 | $ 1,050 (r) | $ 1,050 (r) | |
147 | 7% > $12,750 | |||||||
148 | 7.75% > $60K | |||||||
149 | 8.25% > $120K | |||||||
150 | North Dakota | No | 2.1% > $0 | $ 4,750 (y) | $ 7,950 (y) | $ 3,050 (y) | $ 3,050 (y) | |
151 | 3.92% > $28,400 | |||||||
152 | 4.34% > $68,800 | |||||||
153 | 5.04% > $143,500 | |||||||
154 | 5.54% > $311,950 | |||||||
155 | Ohio | No | 0.743% > $0 | n.a. | n.a. | $ 1,250 (g) | $ 1,250 (g) | |
156 | 1.486% > $5K | |||||||
157 | 2.972% > $10K | |||||||
158 | 3.715% > $15K | |||||||
159 | 4.457% > $20K | |||||||
160 | 5.201% > $40K | |||||||
161 | 5.943% > $80K | |||||||
162 | 6.9% > $100K | |||||||
163 | 7.5 % > $200K (u) | |||||||
164 | Oklahoma | Yes (d) | 0.5% > $0 | $ 2,000 (s) | $ 2,000 (s) | $1,000 | $1,000 | |
165 | 1% > $1K | |||||||
166 | 2% > $2,500 | |||||||
167 | 3% > $3,750 | |||||||
168 | 4% > $4,900 | |||||||
169 | 5% > $6,200 | |||||||
170 | 6% > $7,700 | |||||||
171 | 7% > $10K | |||||||
172 | Oregon | Yes | 5% > $0 | $1,670 | $3,345 | $ 142 (c)(w) | $ 142 (c)(w) | |
173 | 7% > $2,500 | |||||||
174 | 9% > $6,300 | |||||||
175 | Pennsylvania | No | 3.07 % > $0 (ab) | n.a. | n.a. | n.a. | n.a. | |
176 | Rhode Island | No | 3.75%>$0 | $4,750 | $7,950 | $3,050 | $3,050 | |
177 | ||||||||
178 | 7%>$29,050 | |||||||
179 | 7.75%>$70,350 | |||||||
180 | 9%>$146,750 | |||||||
181 | 9.9%>$319,100 | |||||||
182 | South Carolina | No | 2.5% > $0 | $ 4,750 (y) | $ 7,950 (y) | $ 3,050 (y) | $ 3,050 (y) | |
183 | 3% > $2,400 | |||||||
184 | 4% > $4,800 | |||||||
185 | 5% > $7,200 | |||||||
186 | 6% > $9,600 | |||||||
187 | 7% > $12,000 | |||||||
188 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. | |
189 | Tennessee | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. | |
190 | Texas | No | None | n.a. | n.a. | n.a. | n.a. | |
191 | Utah | Yes | 2.3% > $0 | $4,750 | $9,500 | $ 2,288 (v) | $ 2,288 (v) | |
192 | 3.3% > $863 | |||||||
193 | 4.2% > $1,726 | |||||||
194 | 5.2% > $2,588 | |||||||
195 | 6% > $3,450 | |||||||
196 | 7% > $4,313 | |||||||
197 | Vermont | No | 3.6% > $0 | n.a. | n.a. | $3,000 | n.a. | |
198 | 7.2% > $29,050 | |||||||
199 | 8.5% > $70,300 | |||||||
200 | 9% > $146,750 | |||||||
201 | 9.5% > $319,100 | |||||||
202 | Virginia | No | 2% > $0 | $3,000 | $ 5,000 (ag) | $ 800 (af) | $ 800 (af) | |
203 | 3% > $3K | |||||||
204 | 5% > $5K | |||||||
205 | 5.75% > $17K | |||||||
206 | Washington | No | None | n.a. | n.a. | n.a. | n.a. | |
207 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 | |
208 | 4% > $10K | |||||||
209 | 4.5% > $25K | |||||||
210 | 6% > $40K | |||||||
211 | 6.5% > $60K | |||||||
212 | Wisconsin | No | 4.60% > $0 | $ 7,790 (k) | $ 14,030(k) | $700 | $700 | |
213 | 6.15% > $8,280 | |||||||
214 | 6.50% > $16,560 | |||||||
215 | 6.75% > $126,200 | |||||||
216 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. | |
217 | District of Columbia | No | 5% > $0 | $1,000 | $2,000 | $1,370 | $1,370 | |
218 | 7.5% > $10K | |||||||
219 | 9.3% > $30K | |||||||
220 | Note: Bold type indicates noteworthy tax changes during 2003. | |||||||
221 | ||||||||
222 | (a) Applies to single taxpayers and married people filing separately. Most states double brackets for married filing joint. | |||||||
223 | ||||||||
224 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Delaware is a flat $110 tax credit and Mississippi is $9,500 for joint. | |||||||
225 | ||||||||
226 | (c) Tax Credit. | |||||||
227 | ||||||||
228 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. | |||||||
229 | ||||||||
230 | (e) The single personal exemption will increase to $12,625 as of the beginning of the 2004 tax year. | |||||||
231 | ||||||||
232 | (f) The 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | |||||||
233 | ||||||||
234 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | |||||||
235 | ||||||||
236 | (h) Applies to interest and dividend income only. | |||||||
237 | ||||||||
238 | (k) Deduction phases out to zero for single filers at $41,000 and joint filers at $76,000. | |||||||
239 | ||||||||
240 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduce their tax payments. | |||||||
241 | ||||||||
242 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | |||||||
243 | ||||||||
244 | (n) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | |||||||
245 | ||||||||
246 | (p) Can claim either the standard deduction or the amount of federal taxes withheld--whichever is greater. | |||||||
247 | ||||||||
248 | (q) The $99 personal exemption credit is phased out for filers with adjusted gross income of $70,000 or more. | |||||||
249 | ||||||||
250 | (r) Exemptions are based on federal standard deductions but are adjusted according to income and filing status. | |||||||
251 | ||||||||
252 | (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | |||||||
253 | ||||||||
254 | (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent for the highest bracket. | |||||||
255 | ||||||||
256 | (v) Three-fourths federal exemption. | |||||||
257 | ||||||||
258 | (w) Indexed for Inflation. | |||||||
259 | ||||||||
260 | (x) All filers must pay $10 for the permanent building fund tax. | |||||||
261 | ||||||||
262 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | |||||||
263 | ||||||||
264 | (z) Residents should deduct the federal income tax liability as shown on their 2003 federal income tax return, less any federal Advance Child Tax Credit for 2003. | |||||||
265 | ||||||||
266 | (aa) If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000. | |||||||
267 | ||||||||
268 | (ab) Tax rate changes from 2.8% to 3.07% in 2004. | |||||||
269 | ||||||||
270 | (ac) On May 15th 2003, the state legislature overrode a gubernatorial veto to enact two new, higher income tax rates of 7.5% and 7.7%, retroactively effective to January 1, 2003. The 7.7% rate applies to all income over $500,000 regardless of filing status, and it is scheduled in law to expire after three years -- after tax year 2005. The 7.5% rate is scheduled in law to drop to 7.375% for tax year 2004, and then to 7.25% for tax year 2005, and then expire at the same time as the 7.7% rate, after tax year 2005, restoring 6.85% as the top rate. | |||||||
271 | ||||||||
272 | (ad) Bracket for head of household is $125K - $500K, and bracket for married filing jointly is $150K - $500K. | |||||||
273 | ||||||||
274 | (ae) The 8.97% bracket was enacted June 22, 2004, effective retroactively to January 1, 2004. | |||||||
275 | ||||||||
276 | (af) Personal exemption amount increases to $900 effective January 1, 2006. | |||||||
277 | ||||||||
278 | (ag) Standard deduction for married couples increases to $6,000 effective January 1, 2005. | |||||||
279 | ||||||||
280 | Sources: State tax forms and instructions, Commerce Clearing House, Federation of Tax Administrators. | |||||||
281 | ||||||||
282 | Tax Foundation | |||||||
283 | Ph: (202) 4646200 | |||||||
284 | www.taxfoundation.org | |||||||
1 | State Individual Income Tax Rates | |||||||
|---|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | |||||||
3 | As of January 1, 2003 | |||||||
4 | (2003’s noteworthy changes in bold italics) | |||||||
5 | ||||||||
6 | State | Federal Deduct-ibility | Marginal Rates and Tax Brackets for Single Filers | Standard Deduction | Personal Exemptions | |||
7 | Single | Joint | Single (b) | Dependents | ||||
8 | Alabama | Yes | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 | |
9 | 4% > $500 | |||||||
10 | 5% > $3K | |||||||
11 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. | |
12 | Arizona | No | 2.87% >$0 | $3,600 | $7,200 | $2,100 | $2,300 | |
13 | 3.20% > $10K | |||||||
14 | 3.74% > $25K | |||||||
15 | 4.72% > $50K | |||||||
16 | 5.04% > $150K | |||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $ 20 (c) | $ 20 (c) | |
18 | 2.5% > $3,199 | |||||||
19 | 3.5% > $6,399 | |||||||
20 | 4.5% > $9,599 | |||||||
21 | 6% > $15,999 | |||||||
22 | 7% > $26,700 (d)(f) | |||||||
23 | California | No | 1.0 > $0 | $ 3,004 (w) | $ 6,008 (w) | $ 80 (c)(w) | $ 251 (c)(w) | |
24 | 2% > $5,834 | |||||||
25 | 4% > $13,829 | |||||||
26 | 6% > $21,826 | |||||||
27 | 8% > $30,298 | |||||||
28 | 9.3% > $38,291 | |||||||
29 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. | |
30 | Connecticut | No | 3.0 > $0 | n.a. | n.a. | $ 12,500 (e) | $0 | |
31 | 4.5% > $10K | |||||||
32 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $ 110 (c) | $ 110 (c) | |
33 | 3.9% > $5K | |||||||
34 | 4.8% > $10K | |||||||
35 | 5.2% > $20K | |||||||
36 | 5.55% > $25K | |||||||
37 | 5.95% > $60K | |||||||
38 | Florida | No | None | n.a. | n.a. | n.a. | n.a. | |
39 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $2,700 | |
40 | 2% > $750 | |||||||
41 | 3% > $2,250 | |||||||
42 | 4% > $3,750 | |||||||
43 | 5% > $5,250 | |||||||
44 | 6% > $7K | |||||||
45 | Hawaii | No | 1.4% > $0 | $1,500 | $1,900 | $1,040 | $1,040 | |
46 | 3.2% > $2K | |||||||
47 | 5.5% > $4K | |||||||
48 | 6.4% > $8K | |||||||
49 | 6.8% > $12K | |||||||
50 | 7.2% > $16K | |||||||
51 | 7.6% > $20K | |||||||
52 | 7.9% > $30K | |||||||
53 | 8.25% > $40K | |||||||
54 | Idaho (g) | No | 1.6% > $0 | $4,550 | $9,100 | $2,900 | $2,900 | |
55 | 3.6% > $1,086 | |||||||
56 | 4.1% > $2,172 | |||||||
57 | 5.1% > $3,259 | |||||||
58 | 6.1% > $4,345 | |||||||
59 | 7.1% > $5,432 | |||||||
60 | 7.4% > $8,148 | |||||||
61 | 7.8% > $21,730 | |||||||
62 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 | |
63 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 | |
64 | Iowa | Yes | 0.36% > $0 | $ 1,570 (w) | $ 3,877 (w) | $ 40 (c) | $ 40 (c) | |
65 | 0.72% > $1,211 | |||||||
66 | 2.43% > $2,422 | |||||||
67 | 4.5% > $4,844 | |||||||
68 | 6.12% > $10,899 | |||||||
69 | 6.48% > $18,165 | |||||||
70 | 6.8% > $24,220 | |||||||
71 | 7.92% > $36,330 | |||||||
72 | 8.98% > $54,495 | |||||||
73 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 | |
74 | 6.25% > $15K | |||||||
75 | 6.45% > $30K | |||||||
76 | Kentucky | No | 2% > $0 | $1,700 | $1,700 | $ 20 (c) | $ 20 (c) | |
77 | 3% > $3K | |||||||
78 | 4% > $4K | |||||||
79 | 5% > $7K | |||||||
80 | 6% > $8K | |||||||
81 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (m) | $1,000 | |
82 | 4% > $10K | |||||||
83 | 6% > $50K | |||||||
84 | Maine | No | 2% > $0 | $4,700 | $7,850 | $ 2,850 (w) | $ 2,850 (w) | |
85 | 4.5% > $4,149 | |||||||
86 | 7% > $8,249 | |||||||
87 | 8.5% > $16,499 | |||||||
88 | Maryland | No | 2% > $0 | $ 2,000 (n) | 4,000 (n) | $1,850 | $1,850 | |
89 | 3% > $1K | |||||||
90 | 4% > $2K | |||||||
91 | 4.75% > $3K | |||||||
92 | Massachusetts | No | 5.6% or 12%(b) | n.a. | n.a. | $4,400 | $1,000 | |
93 | Michigan | No | 4.1% of federal adjusted gross income with modification (h). | n.a. | n.a. | $2,900 | $2,900 | |
94 | Minnesota | No | 5.35% > $0 | $ 4,700 (y) | $ 7,850 (y) | $ 3,000 (y) | $ 3,000 (y) | |
95 | 7.05% > $18,710 | |||||||
96 | 7.85% > $61,460 | |||||||
97 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 | |
98 | 4% > $5K | |||||||
99 | 5% > $10K | |||||||
100 | Missouri | Yes | 1.5% > $0 | $ 4,700 (y) | $ 7,850 (y) | $2,100 | $1,200 | |
101 | 2% > $1K | |||||||
102 | 2.5% > $2K | |||||||
103 | 3% > $3K | |||||||
104 | 3.5% > $4K | |||||||
105 | 4% > $5K | |||||||
106 | 4.5% > $6K | |||||||
107 | 5% > $7K | |||||||
108 | 5.5% > $8K | |||||||
109 | 6% > $9K | |||||||
110 | Montana | Yes (p) | 2% > $0 | $ 3,343 (p)(w) | $ 6,687 (p)(w) | $ 1,740 (w) | $ 1,740 (w) | |
111 | 3% > $2,200 | |||||||
112 | 4% > $4,400 | |||||||
113 | 5% > $8,700 | |||||||
114 | 6% > $13,100 | |||||||
115 | 7% > $17,400 | |||||||
116 | 8% > $21,800 | |||||||
117 | 9% > $30,500 | |||||||
118 | 10% > $43,500 | |||||||
119 | 11% > $76,200 | |||||||
120 | Nebraska | No | 2.51% > $0 | $ 4,700 (y) | $ 7,850 (y) | $ 91 (c)(q) | $ 91 (c)(q) | |
121 | 3.49% > $2,400 | |||||||
122 | 5.01% > $17K | |||||||
123 | 6.68% > $26,500 | |||||||
124 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. | |
125 | New Hampshire | No | 5% > $0 (h) | n.a. | n.a. | $2,400 | n.a. | |
126 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 | |
127 | 1.75% > $10K | |||||||
128 | 2.45% > $25K | |||||||
129 | 3.5% > $35K | |||||||
130 | 5.525% > $40K | |||||||
131 | 6.37% > $75K | |||||||
132 | New Mexico | No | 1.7% > $0 | $ 4,700 (o) | $ 7,850(o) | $ 3,000 (y) | $ 3,000 (y) | |
133 | 3.2% > $5,500 | |||||||
134 | 4.7% > $11K | |||||||
135 | 6% > $16K | |||||||
136 | 7.1% > $26K | |||||||
137 | 7.9% > $42K | |||||||
138 | 8.2% > $65K | |||||||
139 | New York | No | 4% > $0 | $7,500 | $14,200 | n.a. | $1,000 | |
140 | 4.5% > $8K | |||||||
141 | 5.25% > $11K | |||||||
142 | 5.9% > $13K | |||||||
143 | 6.85% > $20K | |||||||
144 | North Carolina | No | 6% > $0 | $3,000 | $5,000 | $ 2,500 (r) | $ 2,500 (r) | |
145 | 7% > $12,750 | |||||||
146 | 7.75% > $60K | |||||||
147 | 8.25% > $120K | |||||||
148 | North Dakota | No | 2.1% > $0 | $ 4,700 (o) | $ 7,850 (o) | $ 3,000 (y) | $ 3,000 (y) | |
149 | 3.92% > $27,950 | |||||||
150 | 4.34% > $67,700 | |||||||
151 | 5.04% > $141,250 | |||||||
152 | 5.54% > $307,050 | |||||||
153 | Ohio | No | 0.743% > $0 | n.a. | n.a. | $ 1,150 (g) | $ 1,150 (g) | |
154 | 1.486% > $5K | |||||||
155 | 2.972% > $10K | |||||||
156 | 3.715% > $15K | |||||||
157 | 4.457% > $20K | |||||||
158 | 5.201% > $40K | |||||||
159 | 5.943% > $80K | |||||||
160 | 6.9% > $100K | |||||||
161 | 7.5 % > $200K (u) | |||||||
162 | Oklahoma | Yes (d) | 0.5% > $0 | $ 2,000 (s) | $ 2,000 (s) | $1,000 | $1,000 | |
163 | 1% > $1K | |||||||
164 | 2% > $2,500 | |||||||
165 | 3% > $3,750 | |||||||
166 | 4% > $4,900 | |||||||
167 | 5% > $6,200 | |||||||
168 | 6% > $7,700 | |||||||
169 | 6.65% > $10K | |||||||
170 | Oregon | Yes | 5% > $0 | $1,800 | $3,000 | $ 142 (c)(w) | $ 142 (c)(w) | |
171 | 7% > $2,500 | |||||||
172 | 9% > $6,300 | |||||||
173 | Pennsylvania | No | 2.8% > $0 | n.a. | n.a. | n.a. | n.a. | |
174 | Rhode Island | No | 3.75%>$0(i) | n.a. | n.a. | n.a. | n.a. | |
175 | 7%>$28,400 | |||||||
176 | 7.75%>$68,800 | |||||||
177 | 9%>$143,500 | |||||||
178 | 9.9%>$311,950 | |||||||
179 | South Carolina | No | 2.5% > $0 | $ 4,700 (o) | $ 7,850 (o) | $ 3,000 (y) | $ 3,000 (y) | |
180 | 3% > $2,400 | |||||||
181 | 4% > $4,800 | |||||||
182 | 5% > $7,200 | |||||||
183 | 6% > $9,600 | |||||||
184 | 7% > $12,000 | |||||||
185 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. | |
186 | Tennessee | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. | |
187 | Texas | No | None | n.a. | n.a. | n.a. | n.a. | |
188 | Utah | Yes | 2.3% > $0 | $4,550 | $7,600 | $ 2,175 (v) | $ 2,175 (v) | |
189 | 3.3% > $750 | |||||||
190 | 4.2% > $1,275 | |||||||
191 | 5.2% > $2,250 | |||||||
192 | 6% > $3K | |||||||
193 | 7% > $3,750 | |||||||
194 | Vermont | No | 3.6% > $0 | n.a. | n.a. | n.a. | n.a. | |
195 | 7.2% > $28,400 | |||||||
196 | 8.5% > $68,800 | |||||||
197 | 9% > $143,500 | |||||||
198 | 9.5% > $311,950 | |||||||
199 | Virginia | No | 2% > $0 | $3,000 | $5,000 | $800 | $800 | |
200 | 3% > $3K | |||||||
201 | 5% > $5K | |||||||
202 | 5.75% > $17K | |||||||
203 | Washington | No | None | n.a. | n.a. | n.a. | n.a. | |
204 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 | |
205 | 4% > $10K | |||||||
206 | 4.5% > $25K | |||||||
207 | 6% > $40K | |||||||
208 | 6.5% > $60K | |||||||
209 | Wisconsin | No | 4.60% > $0 | $ 7,440 (k) | $ 13,410 (k) | $700 | $700 | |
210 | 6.15% > $8,280 | |||||||
211 | 6.50% > $16,560 | |||||||
212 | 6.75% > $124,200 | |||||||
213 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. | |
214 | Dist. of Col. | No | 5% > $0 | $2,000 | $2,000 | $1,370 | $1,370 | |
215 | 7% > $10K | |||||||
216 | 9% > $30K | |||||||
217 | Note: Bold, Italics indicate notable tax changes. | |||||||
218 | ||||||||
219 | (a) Applies to single taxpayers and married people filing seperately. | |||||||
220 | ||||||||
221 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Delaware is a flat $110 tax credit and Mississippi is $9,500 for joint. | |||||||
222 | ||||||||
223 | (c) Tax Credit. | |||||||
224 | ||||||||
225 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. .In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. It declines to 0% after $52,500. | |||||||
226 | ||||||||
227 | (e) Taxpayers receive a declining tax credit instead of a deduction or exemption of taxable income. It declines to 0% after $52,500. | |||||||
228 | ||||||||
229 | (f) The 12% rate applies to interest (earned only from MA banks), short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | |||||||
230 | ||||||||
231 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | |||||||
232 | ||||||||
233 | (h) Applies to interest and dividend income only. | |||||||
234 | ||||||||
235 | (i) For married, filing seperately, the low bracket is $23,725 and the high bracket is $155,975. | |||||||
236 | ||||||||
237 | (j) For married, filing seperately, the low bracket is $5,000 and the high bracket is $10,000. | |||||||
238 | ||||||||
239 | (k) Deduction phases out to zero for single filers at $70,500 and joint filers at $80,148. | |||||||
240 | ||||||||
241 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduces their tax payments. | |||||||
242 | ||||||||
243 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing seperately; $9,000 married filing jointly and head of household. | |||||||
244 | ||||||||
245 | (n) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing seperately filers and dependent filers. earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | |||||||
246 | ||||||||
247 | (o) For married, filing seperately, the low bracket is $12,610 and the high bracket is $50,100. (p) Can claim either the standard deduction or the amount of federal taxes withheld--whichever is greater. (q)The $91 personal exemption credit is phased out for filers with adjusted gross income of $65,000 or more. (r) Exemptions are based on federal standards deductions but are adjusted according to income and filing status. (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | |||||||
248 | ||||||||
249 | (t) For married, filing seperately, the low bracket is $4,000 and the high bracket is $50,000. (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent for the highest bracket. | |||||||
250 | ||||||||
251 | (v) Three-fourths federal exemption. | |||||||
252 | ||||||||
253 | (w) Indexed for Inflation. For Maine, indexation does not take effect until after January 1, 2003. | |||||||
254 | ||||||||
255 | (x) All filers must pay $10 for the permanent building fund tax. | |||||||
256 | ||||||||
257 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | |||||||
258 | ||||||||
259 | Source: Respective state tax forms and instructions, Commerce Clearing House, Federation of Tax Administrators. | |||||||
260 | ||||||||
261 | ||||||||
262 | Tax Foundation | |||||||
263 | Ph: (202) 4646200 | |||||||
264 | www.taxfoundation.org | |||||||
1 | State Individual Income Tax Rates | ||||||
|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | ||||||
3 | As of January 1, 2002 | ||||||
4 | (2002’s noteworthy changes in bold italics) | ||||||
5 | |||||||
6 | State | Federal Deduct-ibility | Marginal Rates and Tax Brackets for Single Filers | Standard Deduction | Personal Exemptions | ||
7 | Single | Joint | Single (b) | Dependents | |||
8 | Alabama | Yes | 2% > $0 | $2,000 | $4,000 | $1,500 | $300 |
9 | 4% > $500 | ||||||
10 | 5% > $3K | ||||||
11 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. |
12 | Arizona | No | 2.87% >$0 | $3,600 | $7,200 | $2,100 | $2,300 |
13 | 3.20% > $10K | ||||||
14 | 3.74% > $25K | ||||||
15 | 4.72% > $50K; | ||||||
16 | 5.04% > $150K | ||||||
17 | Arkansas | No | 1% > $0 | $2,000 | $4,000 | $ 20 (c) | $ 20 (c) |
18 | 2.5% > $3,099 | ||||||
19 | 3.5% > $6,199 | ||||||
20 | 4.5% > $9,299; | ||||||
21 | 6% > $15,499 | ||||||
22 | 7% (l) > $25,899 (w) | ||||||
23 | California | No | 1.0 > $0 | $ 2,960 (w) | $ 5,920 (w) | $ 79 (c)(w) | $ 247 (c)(w) |
24 | 2% > $5,748 | ||||||
25 | 4% > $13,625; | ||||||
26 | 6% > $21,503 | ||||||
27 | 8% > $29,850 | ||||||
28 | 9.3% > $37,725 (w) | ||||||
29 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. |
30 | Connecticut | No | 3.0 > $0 | n.a. | n.a. | $ 12,500 (e) | $0 |
31 | 4.5% > $10K | ||||||
32 | Delaware | No | 2.2% > $2K | $3,250 | $6,500 | $ 110 (c) | $ 110 (c) |
33 | 3.9% > $5K | ||||||
34 | 4.8% > $10K | ||||||
35 | 5.2% > $20K | ||||||
36 | 5.55% > $25K | ||||||
37 | 5.95% > $60K | ||||||
38 | Florida | No | None | n.a. | n.a. | n.a. | n.a. |
39 | Georgia | No | 1% > $0 | $2,300 | $3,000 | $2,700 | $2,700 |
40 | 2% > $750 | ||||||
41 | 3% > $2,250 | ||||||
42 | 4% > $3,750 | ||||||
43 | 5% > $5,250 | ||||||
44 | 6% > $7K | ||||||
45 | Hawaii | No | 1.5% > $0 | $1,500 | $1,900 | $1,040 | $1,040 |
46 | 3.7% > $2K | ||||||
47 | 6.4% > $4K | ||||||
48 | 6.9% > $8K | ||||||
49 | 7.3% > $12K | ||||||
50 | 7.6% > $16K | ||||||
51 | 7.9% > $20K | ||||||
52 | 8.2% > $30K | ||||||
53 | 8.5% > $40K | ||||||
54 | Idaho (x) | No | 1.6% > $0 | $4,550 | $9,100 | $2,900 | $2,900 |
55 | 3.6% > $1K | ||||||
56 | 4.1% > $2K | ||||||
57 | 5.1% > $3K | ||||||
58 | 6.1% > $4K | ||||||
59 | 7.1% > $5K | ||||||
60 | 7.4% > $7,500 | ||||||
61 | 7.8% > $20K | ||||||
62 | Illinois | No | 3% of federal adjusted gross income with modification. | n.a. | n.a. | $2,000 | $2,000 |
63 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | $1,000 | $1,000 |
64 | Iowa | Yes | 0.36% > $0 | $ 1,470 (w) | $ 3,630 (w) | $ 40 (c) | $ 40 (c) |
65 | 0.72% > $1,162 | ||||||
66 | 2.43% > $2,324 | ||||||
67 | 4.5% > $4,648 | ||||||
68 | 6.12% > $10,458 | ||||||
69 | 6.48% > $17,430 | ||||||
70 | 6.8% > $23,240 | ||||||
71 | 7.92% > $34,860 | ||||||
72 | 8.98% > $52,290 | ||||||
73 | Kansas | No | 3.5% > $0 | $3,000 | $6,000 | $2,250 | $2,250 |
74 | 6.25% > $15K | ||||||
75 | 6.45% > $30K | ||||||
76 | Kentucky | No | 2% > $0 | $1,700 | $1,700 | $ 20 (c) | $ 20 (c) |
77 | 3% > $3K | ||||||
78 | 4% > $4K | ||||||
79 | 5% > $7K | ||||||
80 | 6% > $8K | ||||||
81 | Louisiana | Yes | 2% > $0 | n.a. | n.a. | $ 4,500 (m) | $1,000 |
82 | 4% > $10K | ||||||
83 | 6% > $50K | ||||||
84 | Maine | No | 2% > $0 | $4,400 | $7,350 | $ 2,850 (w) | $ 2,850 (w) |
85 | 4.5% > $4,149 | ||||||
86 | 7% > $8,249 | ||||||
87 | 8.5% > $16,499 | ||||||
88 | Maryland | No | 2% > $0 | $ 2,000 (n) | 4,000 (n) | $1,850 | $1,850 |
89 | 3% > $1K | ||||||
90 | 4% > $2K | ||||||
91 | 4.85% > $3K | ||||||
92 | Massachusetts | No | 5.6% or 12% > $0 (f) | n.a. | n.a. | $4,400 | $1,000 |
93 | Michigan | No | 4.2% of federal adjusted gross income with modification. | n.a. | n.a. | $2,900 | $2,900 |
94 | Minnesota | No | 5.35% > $0 | $ 4,550 (y) | $ 7,600 (y) | $ 2,900 (y) | $ 2,900 (y) |
95 | 7.05% > $18,120 | ||||||
96 | 7.85% > $59,500 | ||||||
97 | Mississippi | No | 3% > $0 | $2,300 | $4,600 | $6,000 | $1,500 |
98 | 4% > $5K | ||||||
99 | 5% > $10K | ||||||
100 | Missouri | Yes | 1.5% > $0 | $ 4,400 (y) | $ 7,350 (y) | $2,100 | $1,200 |
101 | 2% > $1K | ||||||
102 | 2.5% > $2K | ||||||
103 | 3% > $3K | ||||||
104 | 3.5% > $4K | ||||||
105 | 4% > $5K | ||||||
106 | 4.5% > $6K | ||||||
107 | 5% > $7K | ||||||
108 | 5.5% > $8K | ||||||
109 | 6% > $9K | ||||||
110 | Montana | Yes (p) | 2% > $0 | $ 3,130 (p)(w) | $ 6,260 (p)(w) | $ 1,720 (w) | $ 1,720 (w) |
111 | 3% > $2,200 | ||||||
112 | 4% > $4,300 | ||||||
113 | 5% > $8,600 | ||||||
114 | 6% > $12,900 | ||||||
115 | 7% > $17,200 | ||||||
116 | 8% > $21,500 | ||||||
117 | 9% > $30,200 | ||||||
118 | 10% > $43,100 | ||||||
119 | 11% > $75,400 | ||||||
120 | Nebraska | No | 2.51% > $0 | $ 4,550 (y) | $ 7,600 (y) | $ 91 (c)(q) | $ 91 (c)(q) |
121 | 3.49% > $2,400 | ||||||
122 | 5.01% > $17K | ||||||
123 | 6.68% > $26,500 | ||||||
124 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. |
125 | New Hampshire | No | 5% > $0 (h) | n.a. | n.a. | $2,400 | n.a. |
126 | New Jersey | No | 1.4% > $0 | n.a. | n.a. | $1,000 | $1,500 |
127 | 1.75% > $10K | ||||||
128 | 2.45% > $25K | ||||||
129 | 3.5% > $35K | ||||||
130 | 5.525% > $40K | ||||||
131 | 6.37% > $75K | ||||||
132 | New Mexico | No | 1.7% > $0 | $ 4,550 (y) | $ 7,600 (y) | $ 2,900 (y) | $ 2,900 (y) |
133 | 3.2% > $4K | ||||||
134 | 4.7% > $8K | ||||||
135 | 6% > $16K | ||||||
136 | 7.1% > $28K | ||||||
137 | 7.9% > $46K | ||||||
138 | 8.2% > $50K | ||||||
139 | New York | No | 4% > $0 | $7,500 | $13,000 | n.a. | $1,000 |
140 | 4.5% > $16K | ||||||
141 | 5.25% > $22K | ||||||
142 | 5.9% > $26K | ||||||
143 | 6.85% > $40K | ||||||
144 | North Carolina | No | 6% > $0 | $3,000 | $5,000 | $ 2,500 (r) | $ 2,500 (r) |
145 | 7% > $12,750 | ||||||
146 | 7.75% > $60K | ||||||
147 | 8.25% > $120K | ||||||
148 | North Dakota | No | 2.1% > $0 | $ 4,550 (y) | $ 7,600 (y) | $ 2,900 (y) | $ 2,900 (y) |
149 | 3.92% > $27,050 | ||||||
150 | 4.34% > $65,550 | ||||||
151 | 5.04% > $136,750 | ||||||
152 | 5.54% > $297,350 | ||||||
153 | Ohio | No | 0.743% > $0 | n.a. | n.a. | $ 1,150 (g) | $ 1,150 (g) |
154 | 1.486% > $5K | ||||||
155 | 2.972% > $10K | ||||||
156 | 3.715% > $15K | ||||||
157 | 4.457% > $20K | ||||||
158 | 5.201% > $40K | ||||||
159 | 5.943% > $80K | ||||||
160 | 6.9% > $100K | ||||||
161 | 7.5 % > $200K (u) | ||||||
162 | Oklahoma | Yes (d) | 0.5% > $0 | $ 2,000 (s) | $ 2,000 (s) | $1,000 | $1,000 |
163 | 1% > $1K | ||||||
164 | 2% > $2,500 | ||||||
165 | 3% > $3,750 | ||||||
166 | 4% > $4,900 | ||||||
167 | 5% > $6,200 | ||||||
168 | 6% > $7,700 | ||||||
169 | 6.75% > $10K | ||||||
170 | Oregon | Yes | 5% > $0 | $1,800 | $3,000 | $ 142 (c)(w) | $ 142 (c)(w) |
171 | 7% > $2,450 | ||||||
172 | 9% > $6,100 | ||||||
173 | Pennsylvania | No | 2.8% > $0 | n.a. | n.a. | n.a. | n.a. |
174 | Rhode Island | No | 3.75%>$0 | n.a. | n.a. | n.a. | n.a. |
175 | 7%>$27,950 | ||||||
176 | 7.75%>$67,700 | ||||||
177 | 9%>$141,250 | ||||||
178 | 9.9%>$307,050 | ||||||
179 | South Carolina | No | 2.5% > $0 | $ 4,550 (y) | $ 7,600 (y) | $ 2,900 (y) | $ 2,900 (y) |
180 | 3% > $2,310 | ||||||
181 | 4% > $4,620 | ||||||
182 | 5% > $6,930 | ||||||
183 | 6% > $9,240 | ||||||
184 | 7% > $11,550 | ||||||
185 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. |
186 | Tennessee | No | 6% > $0 (h) | n.a. | n.a. | $1,250 | n.a. |
187 | Texas | No | None | n.a. | n.a. | n.a. | n.a. |
188 | Utah | Yes | 2.3% > $0 | $4,550 | $7,600 | $ 2,175 (v) | $ 2,175 (v) |
189 | 3.3% > $863 | ||||||
190 | 4.2% > $1,725 | ||||||
191 | 5.2% > $2,588 | ||||||
192 | 6% > $3,450 | ||||||
193 | 7% > $4,313 | ||||||
194 | Vermont | No | 3.6%>$0 | n.a. | n.a. | n.a. | n.a. |
195 | 7.2%>$27,950 | ||||||
196 | 8.5%>$67,700 | ||||||
197 | 9%>$141,250 | ||||||
198 | 9.5%>$307,050 | ||||||
199 | Virginia | No | 2% > $0 | $3,000 | $5,000 | $800 | $800 |
200 | 3% > $3K | ||||||
201 | 5% > $5K | ||||||
202 | 5.75% > $17K | ||||||
203 | Washington | No | None | n.a. | n.a. | n.a. | n.a. |
204 | West Virginia | No | 3% > $0 | n.a. | n.a. | $2,000 | $2,000 |
205 | 4% > $9,999 | ||||||
206 | 4.5% > $24,999 | ||||||
207 | 6% > $39,999 | ||||||
208 | 6.5% > $59,999 | ||||||
209 | Wisconsin | No | 4.60% > $0 | $ 7,440 (k) | $ 13,410 (k) | $700 | $700 |
210 | 6.15% > $8,060 | ||||||
211 | 6.50% > $16,130 | ||||||
212 | 6.75% > $116,130 | ||||||
213 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. |
214 | Dist. of Col. | No | 5% > $0 | $2,000 | $2,000 | $1,370 | $1,370 |
215 | 7.5% > $10K | ||||||
216 | 9.3% > $30K | ||||||
217 | Note: Bold type indicates noteworthy tax changes. | ||||||
218 | |||||||
219 | (a) Applies to single taxpayers and married people filing separately. | ||||||
220 | |||||||
221 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Mississippi’s is $9,500, and Delaware has a flat $110 tax credit. | ||||||
222 | |||||||
223 | (c) Tax Credit. | ||||||
224 | |||||||
225 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. It declines to 0% after $52,500. | ||||||
226 | |||||||
227 | (e) Taxpayers receive a declining tax credit instead of a deduction or exemption of taxable income. It declines to 0% after $52,500. | ||||||
228 | |||||||
229 | (f) The tax rate was decreased from 5.85% to 5.6% for taxable year 2001. For taxable years begining in 2002, the rate is reduced to 5.3%. For taxable years begining in 2003, and thereafter, the rate will be reduced to 5%. A 12% rate applies to short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. There is also a $100 or $200 exemption for interest in Massachusetts banks. | ||||||
230 | |||||||
231 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | ||||||
232 | |||||||
233 | (h) Applies to interest and dividend income only. | ||||||
234 | |||||||
235 | (i) For married, filing separately, the low bracket is $5,000 and the high bracket is $30,000. | ||||||
236 | |||||||
237 | (j) For married, filing separately, the low bracket is $5,000 and the high bracket is $10,000. | ||||||
238 | |||||||
239 | (k) Deduction phases out to zero for single filers at $70,500 and joint filers at $80,148. | ||||||
240 | |||||||
241 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduces their tax payments. | ||||||
242 | |||||||
243 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | ||||||
244 | |||||||
245 | (n) The standard deduction is 15 percent of income with a minimum of $1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | ||||||
246 | |||||||
247 | (o) For married, filing separately, the low bracket is $12,610 and the high bracket is $50,100. | ||||||
248 | |||||||
249 | (p) Can claim either the standard deduction or the amount of federal taxes withheld–whichever is greater. | ||||||
250 | |||||||
251 | (q) The $91 personal exemption credit is phased out for filers with adjusted gross income of $65,000 or more. | ||||||
252 | |||||||
253 | (r) Exemptions are based on federal standards deductions but are adjusted according to income and filing status. | ||||||
254 | |||||||
255 | (s) For those married filing separately, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. For all other filers with adjusted gross income (AGI) over $13,333, the standard deduction is as given. For those with AGI between $6,666 and $13,333, the standard deduction is 15% of AGI, and for those with AGI of less than $6,666, the standard deduction is $1,000. | ||||||
256 | |||||||
257 | (t) For married, filing separately, the low bracket is $4,000 and the high bracket is $50,000. | ||||||
258 | |||||||
259 | (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent for the highest bracket. | ||||||
260 | |||||||
261 | (v) Three-fourths federal exemption. | ||||||
262 | |||||||
263 | (w) Indexed for Inflation. For Maine, indexation does not take effect until after January 1, 2003. | ||||||
264 | |||||||
265 | (x) All filers must pay $10 for the permanent building fund tax. | ||||||
266 | |||||||
267 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | ||||||
268 | |||||||
269 | Sources: State tax forms and instructions; Commerce Clearing House; Federation of Tax Administrators. | ||||||
270 | |||||||
271 | |||||||
272 | |||||||
273 | Tax Foundation | ||||||
274 | Ph: (202) 4646200 | ||||||
275 | www.taxfoundation.org | ||||||
1 | State Individual Income Tax Rates | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | |||||||||
3 | As of January 1, 2001 | |||||||||
4 | (2001’s noteworthy changes in bold italics) | |||||||||
5 | State | Federal Deduc-tibility | Marginal Rates (a) (Percent) | No. of Brackets | Low Bracket (a) (b) (Under$) | High Bracket (a) (b) (Over$) | Standard Deduction ($) | Personal Exemptions ($) | ||
6 | Single | Joint | Single (b) | Depend-ents | ||||||
7 | Alabama | Yes | 2.0-5.0 | 3 | 500 | 3,000 | 2,000 | 4,000 | 1,500 | 300 |
8 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
9 | Arizona | No | 2.87-5.04 | 5 | 10,000 | 150,000 | 3,600 | 7,200 | 2,100 | 2,300 |
10 | Arkansas | No | 1.0-7.0 (l) | 6 | 3,099 (w) | 25,899 (w) | 2,000 | 4,000 | 20 (c) | 20 (c) |
11 | California | No | 1.0-9.3 | 6 | 5,459 (w) | 35,826 (w) | 2,811 (w) | 5,622 (w) | 75 (c) (w) | 235 (c) (w) |
12 | Colorado | No | 4.63% of federal taxable income. | n.a. | n.a. | n.a. | n.a. | |||
13 | Connecticut | No | 3.0-4.5 | 2 | 10,000 | 10,000 | n.a. | n.a. | 12,250 (e) | 0 |
14 | Delaware | No | 0.0-5.95 | 7 | 2,000 | 60,000 | 3,250 | 6,500 | 110 (c) | 110 (c) |
15 | Florida | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
16 | Georgia | No | 1.0-6.0 | 6 | 750 | 7,000 | 2,300 | 3,000 | 2,700 | 2,700 |
17 | Hawaii | No | 1.6-8.75 | 9 | 2,000 | 40,000 | 1,500 | 1,900 | 1,040 | 1,040 |
18 | Idaho (x) | No | 1.9-8.1 | 8 | 1,000 (w) | 20,000 (w) | 4,400 | 8,800 | 2,800 | 2,800 |
19 | Illinois | No | 3.0% of federal adjusted gross income with modification. | n.a. | n.a. | 2,000 | 2,000 | |||
20 | Indiana | No | 3.4% of federal adjusted gross income with modification. | n.a. | n.a. | 1,000 | 1,000 | |||
21 | Iowa | Yes | 0.36-8.98 | 9 | 1,162 (w) | 52,290 (w) | 1,470 (w) | 3,630 (w) | 40 (c) | 40 (c) |
22 | Kansas | No | 3.5-6.45 | 3 | 15,000 | 30,000 | 3,000 | 6,000 | 2,250 | 2,250 |
23 | Kentucky | No | 2.0-6.0 | 5 | 3,000 | 8,000 | 1,700 | 1,700 | 20 (c) | 20 (c) |
24 | Louisiana | Yes | 2.0-6.0 | 3 | 10,000 | 50,000 | n.a. | n.a. | 4,500 (m) | 1,000 |
25 | Maine | No | 2.0-8.5 | 4 | 4,150 (w) | 16,500 (w) | 4,400 | 7,350 | 2,850 (w) | 2,850 (w) |
26 | Maryland | No | 2.0-4.85 | 4 | 1,000 | 3,000 | 2000 (n) | 4000 (n) | 1,850 | 1,850 |
27 | Massachusetts | No | 5.85/12.0 (f) | 1 | n.a. | n.a. | n.a. | n.a. | 4,400 | 1,000 |
28 | Michigan | No | 4.2% of federal adjusted gross income with modification. | n.a. | n.a. | 2,900 | 2,900 | |||
29 | Minnesota | No | 5.35-7.85 | 3 | 17,570 (o) (w) | 57,710 (o) (w) | 4,400 (y) | 7,350 (y) | 2,800 (y) | 2,800 (y) |
30 | Mississippi | No | 3.0-5.0 | 3 | 5,000 | 10,000 | 2,300 | 4,600 | 6,000 | 1,500 |
31 | Missouri | Yes | 1.5-6.0 | 10 | 1,000 | 9,000 | 4,400 (y) | 7,350 (y) | 2,100 | 1,200 |
32 | Montana | Yes (p) | 2.0-11.0 | 10 | 2,100 (w) | 73,000 (w) | 3,130 (p) (w) | 6,260 (p) (w) | 1,670 (w) | 1,670 (w) |
33 | Nebraska | No | 2.51-6.68 | 4 | 2,400 | 26,500 | 4,400 (y) | 7,350 (y) | 91 (c) (q) | 91 (c) (q) |
34 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
35 | New Hampshire | No | 5.0 (h) | n.a. | n.a. | n.a. | n.a. | n.a. | 2,400 | n.a. |
36 | New Jersey | No | 1.4-6.37 | 6 | 20,000 | 75,000 | n.a. | n.a. | 1,000 | 1,500 |
37 | New Mexico | No | 1.7-8.2 | 7 | 5,500 (t) | 65,000 (t) | 4,400 (y) | 7,350 (y) | 2,800 (y) | 2,800 (y) |
38 | New York | No | 4.0-6.85 | 5 | 8,000 | 20,000 | 7,500 | 13,000 | n.a. | 1,000 |
39 | North Carolina | No | 6.0-7.75 | 3 | 12,750 | 60,000 | 3,000 | 5,000 | 2,500 (r) | 2,500 (r) |
40 | North Dakota | Yes (d) | 2.1--5.54 | 5 | 27,050 | 297,350 | n.a. | n.a. | n.a. | n.a. |
41 | Ohio | No | 0.691-6.980 (u) | 9 | 5,000 | 200,000 | n.a. | n.a. | 1,100 (g) | 1,100 (g) |
42 | Oklahoma | Yes (d) | 0.5-6.75 | 8 | 1,000 | 10,000 | 2,000 (s) | 2,000 (s) | 1,000 | 1,000 |
43 | Oregon | Yes | 5.0-9.0 | 3 | 2,450 (w) | 6,100 (w) | 1,800 | 3,000 | 139 (c) (w) | 139 (c) (w) |
44 | Pennsylvania | No | 2.8 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
45 | Rhode Island | No | 3.825-10.098 | 5 | 27050 | 297350 | n.a. | n.a. | n.a. | n.a. |
46 | South Carolina | No | 2.5-7.0 | 6 | 2,340 | 11,701 | 4,400 (y) | 7,350 (y) | 2,800 (y) | 2,800 (y) |
47 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
48 | Tennessee | No | 6.0 (h) | n.a. | n.a. | n.a. | n.a. | n.a. | 1,250 | n.a. |
49 | Texas | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
50 | Utah | Yes | 2.3-7.0 | 6 | 750 | 3,750 | 4,400 | 7,350 | 2,100 (v) | 2,100 (v) |
51 | Vermont | No | 3.6-9.5 | 5 | 27,050 | 297,350 | n.a. | n.a. | n.a. | n.a. |
52 | Virginia | No | 2.0-5.75 | 4 | 3,000 | 17,000 | 3,000 | 5,000 | 800 | 800 |
53 | Washington | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
54 | West Virginia | No | 3.0-6.5 | 5 | 10,000 (i) | 60,000 (i) | n.a. | n.a. | 2,000 | 2,000 |
55 | Wisconsin | No | 4.73-6.75 | 3 | 7,500 (j) | 112,500 (j) | 7,200 (k) | 12,970 (k) | 600 | 600 |
56 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
57 | District of Columbia | No | 6.0-9.5 | 3 | 10,000 | 20,000 | 2,000 | 2,000 | 1,370 | 1,370 |
58 | Note: Bold, Italics indicate noteworthy tax changes during 2000. | |||||||||
59 | ||||||||||
60 | (a) Applies to single taxpayers and married people filing separately. | |||||||||
61 | ||||||||||
62 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Delaware is a flat $100 tax credit and Mississippi is $9,500 for joint. | |||||||||
63 | ||||||||||
64 | (c) Tax Credit. | |||||||||
65 | ||||||||||
66 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In North Dakota, a filer who chooses to deduct his federal liability faces a range of rates from 2.67%-12% on income up to $3,000 and over $50,000, respectively. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. | |||||||||
67 | ||||||||||
68 | (e) Taxpayers receive a declining tax credit instead of a deduction or exemption. of taxable income and declines to 0% after $52,500. | |||||||||
69 | ||||||||||
70 | (f) The 12% rate applies to interest (earned only from MA banks), short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | |||||||||
71 | ||||||||||
72 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | |||||||||
73 | ||||||||||
74 | (h) Applies to interest and dividend income only. | |||||||||
75 | ||||||||||
76 | (i) For married, filing separately, the low bracket is $5,000 and the high bracket is $30,000. | |||||||||
77 | ||||||||||
78 | (j) For married, filing separately, the low bracket is $5,000 and the high bracket is $10,000. | |||||||||
79 | ||||||||||
80 | (k) Deduction phases out to zero for single filers at $70,500 and joint filers at $80,148. | |||||||||
81 | ||||||||||
82 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduces their tax payments. | |||||||||
83 | ||||||||||
84 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | |||||||||
85 | ||||||||||
86 | (n) The standard deduction is taken as a percent of income (15 percent) with a minimum of 1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers. earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | |||||||||
87 | ||||||||||
88 | (o) For married, filing separately, the low bracket is $12,610 and the high bracket is $50,100. | |||||||||
89 | ||||||||||
90 | (p) Can claim either the standard deduction or the amount of federal taxes withheld--whichever is greater. | |||||||||
91 | ||||||||||
92 | (q)The $91 personal exemption credit is phased out for filers with adjusted gross income of $65,000 or more. | |||||||||
93 | ||||||||||
94 | (r) Exemptions are based on federal standards deductions but are adjusted according to income and filing status. | |||||||||
95 | ||||||||||
96 | (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | |||||||||
97 | ||||||||||
98 | (t) For married, filing separately, the low bracket is $4,000 and the high bracket is $50,000. | |||||||||
99 | ||||||||||
100 | (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent. | |||||||||
101 | ||||||||||
102 | (v) Three-fourths federal exemption. | |||||||||
103 | ||||||||||
104 | (w) Indexed for Inflation. For Maine, indexation does not take effect until after January 1, 2003. | |||||||||
105 | ||||||||||
106 | (x) All filers must pay $10 for the permanent building fund tax. | |||||||||
107 | ||||||||||
108 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions and exemptions are indexed for inflation. | |||||||||
109 | ||||||||||
110 | Sources: Tax Foundation Special Report #102: State Tax Collections and Rates, February 2001. Respective state tax forms and instructions, Commerce Clearing House, Federation of Tax Administrators. | |||||||||
111 | ||||||||||
112 | ||||||||||
113 | ||||||||||
114 | Tax Foundation | |||||||||
115 | Ph: (202) 4646200 | |||||||||
116 | www.taxfoundation.org | |||||||||
1 | State Individual Income Tax Rates | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
2 | Local Rates Excluded Unless Noted | |||||||||
3 | As of January 1, 2000 | |||||||||
4 | (2000’s noteworthy changes in bold italics) | |||||||||
5 | State | Federal Deduct-ibility | Marginal Rates (a) | No. of Brackets | Low Bracket (a) (b) | High Bracket (a) (b) | Standard Deduction | Personal Exemptions | ||
7 | Single | Joint | Single (b) | Dependents | ||||||
8 | Alabama | Yes | 2.0—5.0% | 3 | $500 | $3,000 | $2,000 | $4,000 | $1,500 | $300 |
9 | Alaska | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
10 | Arizona | No | 2.87—5.04 | 5 | 10,000 | 150,000 | 3,600 | 7,200 | 2,100 | 2,300 |
11 | Arkansas | No | 1.0—7.0 (l) | 6 | 3,000 | 25,000 | 2,000 | 4,000 | 20 (c) | 20 (c) |
12 | California | No | 1.0—9.3 | 6 | 5,131 | 33,673 | 2,642 | 5,284 | 72 | 227 (c) |
13 | Colorado | No | 5% of federal taxable income | n.a. | n.a. | n.a. | n.a. | |||
14 | Connecticut | No | 3.0—4.5 | 2 | $10,000 | $10,000 | n.a. | n.a. | $ 12,000 (e) | 0 |
15 | Delaware | No | 0.0—6.4 | 7 | 2,000 | 30,000 | $3,250 | $4,000 | 100 (c) | 100 (c) |
16 | Florida | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
17 | Georgia | No | 1.0—6.0 | 6 | 750 | 7,000 | 2,300 | 3,000 | 2,700 | 2,700 |
18 | Hawaii | No | 1.6—8.75% | 9 | $2,000 | $40,000 | $1,500 | $1,900 | $1,040 | $1,040 |
19 | Idaho | No | 2.0—8.2 | 8 | 1,000 | 20,000 | 4,300 | 7,350 | 2,750 | 2,750 |
20 | Illinois | No | 3 | 1 | n.a. | n.a. | n.a. | n.a. | 1,650 | 1,650 |
21 | Indiana | No | 3.4 | 1 | n.a. | n.a. | n.a. | n.a. | 1,000 | 1,000 |
22 | Iowa | Yes | 0.36—8.98 | 9 | 1,148 | 51,120 | 1,460 | 3,590 | 40 (c) | 40 (c) |
23 | Kansas | No | 3.5—6.45% | 3 | $15,000 | $30,000 | $3,000 | $6,000 | $2,250 | $2,250 |
24 | Kentucky | No | 2.0—6.0 | 5 | 3,000 | 8,000 | 1,500 | 1,500 | 20 (c) | 20 (c) |
25 | Louisiana | Yes | 2.0—6.0 | 3 | 10,000 | 50,000 | n.a. | n.a. | 4500 (m) | 1,000 |
26 | Maine | No | 2.0—8.5 | 4 | 4,150 | 16,500 | 4,300 | 7,200 | 2,750 | 2,750 |
27 | Maryland | No | 2.0—4.85 | 4 | 1,000 | 3,000 | 2000 (n) | 4000 (n) | 1,850 | 1,850 |
28 | Massachusetts | No | 5.95/12.0% (f) | 1 | n.a. | n.a. | n.a. | n.a. | $4,400 | $1,000 |
29 | Michigan | No | 4.4 | 1 | n.a. | n.a. | n.a. | n.a. | 2,800 | 2,800 |
30 | Minnesota | No | 5.5—8.0 | 3 | $ 17,250 (o) | $ 56,680 (o) | $4,300 | $7,200 | 2,750 | 2,750 |
31 | Mississippi | No | 3.0—5.0 | 3 | 5,000 | 10,000 | 2,300 | 4,600 | 6,000 | 1,500 |
32 | Missouri | Yes | 1.5—6.0 | 10 | 1,000 | 9,000 | 4,300 | 7,200 | 2,100 | 1,200 |
33 | Montana | Yes (p) | 2.0—11.0% | 10 | $2,000 | $70,400 | $ 3,020 (p) | $ 6,040 (p) | $1,610 | $1,610 |
34 | Nebraska | No | 2.51—6.68 | 4 | 2,400 | 26,500 | 4,300 | 7,200 | 89 (c) (q) | 89 (c) (q) |
35 | Nevada | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
36 | New Hampshire | No | 5.0 (h) | n.a. | n.a. | n.a. | n.a. | n.a. | 2,400 | n.a. |
37 | New Jersey | No | 1.4—6.37 | 6 | 20,000 | 75,000 | n.a. | n.a. | 1,000 | 1,500 |
38 | New Mexico | No | 1.7—8.2% | 7 | $ 5,500 (t) | $ 65,000 (t) | $4,300 | $7,200 | $2,750 | $2,750 |
39 | New York | No | 4.0—6.85 | 5 | 8,000 | 20,000 | 7,500 | 13,000 | n.a. | 1,000 |
40 | North Carolina | No | 6.0—7.75 | 3 | 12,750 | 60,000 | 3,000 | 5,000 | 2,750 (r) | 2,750 (r) |
41 | North Dakota | Yes (d) | 2.67--12 | 8 | 3000 | 50000 | n.a. | n.a. | n.a. | |
42 | Ohio | No | 0.716—7.228 (u) | 9 | 5,000 | 200,000 | n.a. | n.a. | 1,050 (g) | 1050 (g) |
43 | Oklahoma | Yes (d) | 0.5—6.75% | 8 | $1,000 | $10,000 | $ 2,000 (s) | $ 2,000 (s) | $1,000 | $1,000 |
44 | Oregon | Yes | 5.0—9.0 | 3 | 2,300 | 5,800 | 1,800 | 3,000 | 132 (c) | 132 (c) |
45 | Pennsylvania | No | 2.8 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
46 | Rhode Island | No | 3.9--10.29% | 5 | 26250 | 288350 | n.a. | n.a. | ||
47 | South Carolina | No | 2.5—7.0 | 6 | 2,310 | 11,550 | 4,300 | 7,200 | 2,750 | 2,750 |
48 | South Dakota | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
49 | Tennessee | No | 6.0% (h) | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
50 | Texas | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
51 | Utah | Yes | 2.3—7.0 | 6 | 750 | 3,750 | $4,250 | $7,100 | $ 2,063 (v) | $ 2,063 (v) |
52 | Vermont | No | 3.6--9.50% | 5 | 26250 | 288,350 | n.a. | n.a. | n.a. | |
53 | Virginia | No | 2.0—5.75% | 4 | $3,000 | $17,000 | $3,000 | $5,000 | $800 | $800 |
54 | Washington | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
55 | West Virginia | No | 3.0—6.5 | 5 | 10,000 (i) | 60,000 (i) | n.a. | n.a. | 2,000 | 2,000 |
56 | Wisconsin | No | 4.77—6.77 | 3 | 7,500 (j) | 15,000 (j) | 5,200 (k) | 8,900 (k) | 0 | 50 |
57 | Wyoming | No | None | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. |
58 | District of Columbia | No | 6.0—9.5% | 3 | $10,000 | $20,000 | $2,000 | $2,000 | $1,370 | $1,370 |
59 | ||||||||||
60 | Note: Bold, Italics indicate noteworthy tax changes during 2000. | |||||||||
61 | ||||||||||
62 | (a) Applies to single taxpayers and married people filing separately. | |||||||||
63 | ||||||||||
64 | (b) Except for Delaware and Mississippi, married-joint filers receive double the single exemption. Delaware is a flat $100 tax credit and Mississippi is $9,500 for joint. | |||||||||
65 | ||||||||||
66 | (c) Tax Credit. | |||||||||
67 | ||||||||||
68 | (d) Rates listed assume that taxpayers opt not to deduct their federal income tax liability. In North Dakota, a filer who chooses to deduct his federal liability faces a range of rates from 2.67%-12% on income up to $3,000 and over $50,000, respectively. In Oklahoma, if a filer chooses to deduct his federal liability, then he faces a range of rates from 0.5%-10% on income up to $1,000 and over $16,000 respectively. | |||||||||
69 | ||||||||||
70 | (e) Taxpayers receive a declining tax credit instead of a deduction or exemption. of taxable income and declines to 0% after $52,500. | |||||||||
71 | ||||||||||
72 | (f) The 12% rate applies to interest (earned only from MA banks), short-term capital gains, long- and short-term capital gains on collectibles and pre-1996 installment sales classified as capital gain income for Massachusetts purposes. | |||||||||
73 | ||||||||||
74 | (g) Taxpayers receive a $20 tax credit per exemption in addition to the normal exemption amount. | |||||||||
75 | ||||||||||
76 | (h) Applies to interest and dividend income only. | |||||||||
77 | ||||||||||
78 | (i) For married, filing separately, the low bracket is $5,000 and the high bracket is $30,000. | |||||||||
79 | ||||||||||
80 | (j) For married, filing separately, the low bracket is $5,000 and the high bracket is $10,000. | |||||||||
81 | ||||||||||
82 | (k) Deduction phases out to zero for single filers at $70,500 and joint filers at $80,148. | |||||||||
83 | ||||||||||
84 | (l) Rates apply to regular tax table. A special tax table is available for low-income taxpayers that reduces their tax payments. | |||||||||
85 | ||||||||||
86 | (m) Standard deduction and personal exemptions are combined: $4,500 for single and married filing separately; $9,000 married filing jointly and head of household. | |||||||||
87 | ||||||||||
88 | (n) The standard deduction is taken as a percent of income (15 percent) with a minimum of 1,500 and a cap of $2,000 for single filers, married filing separately filers and dependent filers. earning more than $13,333. The standard deduction is capped at $4,000 for married filing jointly filers, head of household filers and qualifying widowers earning more than $26,667. | |||||||||
89 | ||||||||||
90 | (o) For married, filing separately, the low bracket is $12,610 and the high bracket is $50,100. | |||||||||
91 | ||||||||||
92 | (p) Can claim either the standard deduction or the amount of federal taxes withheld--whichever is greater. | |||||||||
93 | ||||||||||
94 | (q)The $91 personal exemption credit is phased out for filers with adjusted gross income of $65,000 or more. | |||||||||
95 | ||||||||||
96 | (r) Exemptions are based on federal standards deductions but are adjusted according to income and filing status. | |||||||||
97 | ||||||||||
98 | (s) The deduction given is applicable to all filers, excluding married filing separately filers, with adjusted gross income (AGI) over $13,333. For those with AGI between $6,666 and $13,333 the standard deduction is 15% of AGI and for those with AGI of less than $6,666 the standard deduction is $1,000. For married filing separately filers, the standard deduction is $500 or 15% of AGI, but not to exceed $1,000. | |||||||||
99 | ||||||||||
100 | (t) For married, filing separately, the low bracket is $4,000 and the high bracket is $50,000. | |||||||||
101 | ||||||||||
102 | (u) Under Ohio law, when the state ends its fiscal year with a significant budget surplus, that surplus is refunded to taxpayers through a temporary reduction in the income tax rates. Normal rates range from 0.743 percent for the lowest bracket to 7.5 percent. | |||||||||
103 | ||||||||||
104 | (v) Three-fourths federal exemption. | |||||||||
105 | ||||||||||
106 | (w) Indexed for Inflation. For Maine, indexation does not take effect until after January 1, 2003. | |||||||||
107 | ||||||||||
108 | (x) All filers must pay $10 for the permanent building fund tax. | |||||||||
109 | ||||||||||
110 | (y) Deductions and exemptions tied to Federal tax system. Federal deductions | |||||||||
111 | and exemptions are indexed for inflation. | |||||||||
112 | ||||||||||
113 | Sources: Tax Foundation Special Report #102: State Tax Collections and Rates, February 2001. | |||||||||
114 | Respective state tax forms and instructions, Commerce Clearing House, | |||||||||
115 | Federation of Tax Administrators. | |||||||||
116 | ||||||||||
117 | Tax Foundation | |||||||||
118 | Ph: (202) 4646200 | |||||||||
119 | www.taxfoundation.org | |||||||||
